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《The Theory and Practice of Finance and Economics》 2002-04
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The Analysis about the Orientation of China's Accounting System Reform

Xiong Zheling Liang Jing (National University of Finance and Economics, Beijing 100081; College of Accounting, Hunan University, Changsha 410079)  
Enterprise Accounting Institution is a very significant step in the reform of accounting system. Retaining the efficient accounting policies, there has been much development to some previous big problems. But it doesn't mean there is a ending to this reform. The reform of accounting system is oriented by establishing the national uniform accounting system. So it is urgent to achieve the following points: 1. The standard of every branches should be unified; 2. The accounting policy of accounting institution and accounting standard to the same economic trade should be unified. From a further point of view, the reform should be directed by the single way of accounting standard.
【CateGory Index】: F233
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【Citations】
Chinese Journal Full-text Database 3 Hits
1 Ge Jia shu;Towards Accounting Systems and Accounting Standards in China[J];Accounting Research;2001-01
2 Feng Shuping;Several Issues About Establishing the Uniform Accounting System of the Country[J];Accounting Research;2001-01
3 Huang Shizhong&Liuwei;Important Measures to Upgrade Quality of Accounting Information——Comments on The Accounting Regulations for Business Enterprises[J];Accounting Research;2001-02
【Co-citations】
Chinese Journal Full-text Database 10 Hits
1 LI Qian(Financial Department, Beijing Institute of Education, Beijing 100011,China);Reasons and Measures Against Expectation Gap in Accounting Information[J];Journal of Beijing Institute of Education;2004-02
2 YAO Zheng-hai (College of Business, Xuzhou Normal University, Xuzhou 221009, China);On Improvement of Regulation System of Financial Reports in China[J];;2005-02
3 ZHOU Shan(The china armed police army,hefei fire control detachment,logistics department finance section ,anhui,hefei, 230061,China);The System Entironment of Accountant Professional Judgement and Moral Risk[J];Journal of Chaohu College;2003-05
4 Ye Jianfang Ye Jianjun(Shanghai University & Finance & Economics, Shanghai 200433)(CO., Ltd. of engineering construction group of the trarric of Zhejiang, Hangzhou, Zhejiang 310003);The Supply and Demand of Accounting Standards[J];Journal of Communication of Finance and Accounting;2004-12
5 Xu Qiying(Shenzhen's Center of Assurance of Credit for Middle&small Firm,Shenzhen, Guandon 518052);A Study on Problems of China's Accounting Standards Internationalization[J];;2004-22
6 Zhang Shijian ( College of Accounting, Hunan University, Changsha 410079 );On the Model of Laying Particular Emphasis on Behaviors Subject of the Relation between Accounting Standards and Accounting Systems[J];The Theory and Practice of Finance and Economics;2003-03
7 LI Yu-hai;A Probe into the Problems Concerning Accounting Policies[J];Liaoning Financial College Journal;2003-04
8 QI Jiang-na,LUO Jia(Sun Yat-sen University,Guangzhou 510275,China);A Study of the Effect of Accounting Standard Changes on the Value Relevance of Accounting Information:Evidence from China’s Stock Market from 1993 to 2007[J];Contemporary Finance & Economics;2009-05
9 Wen Fei;Considerations on Carrying out the "Prudential Principle"in <Enterprises Accounting System>[J];Journal of Guangzhou Finance & Trade Management Institute;2001-03
10 Liu Hong;Analyses on the New Standards Dealing with Income Tax Accounting[J];Journal of Guangzhou Finance & Trade Management Institute;2001-03
China Proceedings of conference Full-text Database 1 Hits
1 Xiaohui Qu Lijuan Mao (Center for Accounting Studies of Xiamen University; Department of Accounting of Xiamen University);An Analysis on the Progress of Accounting Internalization in China:Evidence from China Capital Internationalization[A];[C];2006
【Co-references】
Chinese Journal Full-text Database 4 Hits
1 WANG Xiang-yao (Accounting Department,Zhejiang University of Finance and Economics,Hangzhou 310012,China);The Evolution and the Latest Development of UK Accounting Standard[J];Collected Essays on Finance and Economics;2002-02
2 YAN Fang-fang (Henan Institute of Finance and Economics, Zhengzhou 450002, China);An Analysis on the Causes of Dishonest Accounting Information Based on Game Theory[J];Economic Survey;2002-02
3 Ge Jiashu;High Quality Accounting Standards:A Revisit[J];Accounting Research;2002-10
4 Liu Feng et al;Can Accounting Standards Enhance Accounting information Quality[J];Accounting Research;2004-05
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