Abstract: Cultivating accounting undergraduates' good professional judgment ability is an important basis for enhancing their employment skills reserve and improving their professional quality. At present, the professional judgment ability of most accounting major students is primary, which affects the sustainable development of their career. This paper analyzes the connotation and importance of accounting professional judgment ability, analyzes the problems existing in the development of undergraduate students' professional judgment ability, and puts forward the ways to improve it, in order to provide reference for improving the teaching of accounting specialty in colleges and universities and improving students' professional judgment ability.

Key words: Accounting, Undergraduates, Professional judgment