Research on the Construction of Accounting Standards in Our Country

Author: Zhang Xiaoming
Publisher:
Publish Date: 2005-05-01
Features: The "Enterprise Accounting Standards" and the dozen or so specific accounting standards issued have played a significant role in aligning Chinese accounting with international accounting practices, standardizing corporate accounting behavior, and enhancing the research level of accounting theory in China. However, establishing an accounting standards system tailored to the characteristics of China's market economy is still in its early stages. How to construct the Chinese accounting standards system, the form of the financial accounting conceptual framework, how to build a Chinese-characteristic accounting standards system and its structure, the applicability of accounting policies regulated by accounting standards, and other issues related to the development of accounting standards—all remain subjects of continuous exploration and improvement. The author has long been engaged in teaching and researching accounting and has sparked reflections on issues related to the development of Chinese accounting standards through classroom lectures and discussions with peers. After years of exploration and accumulation, they finally have the opportunity to compile some of their recent thoughts and insights into this book.