The Research On Chinese Accounting Harmony With International Accounting After Join World Trade Organize

The accession to the WTO is a major issue with epoch-making significance in Chinese economic development course. Every aspect in China's economy produced deep influence. As the commercial language in common use, Accounting is influenced by WTO and stands in the breach. This thesis base on opportunity and challenge that accession to the WTO bring to Chinese Accounting, probe into Chinese Accounting in line with international standards the issue.Look from the angle of concept, what to be solved first is whom Chinese accounting should harmonize with, and how to harmonize. As for the first question, the author's idea is, though the suppliers of international accounting standards are now plural, no one but International Accounting Standards Board accords strictly with the definition in economics that both requirement and ability of supply are needed. To a greater extent internationalization is to harmonize with IASB, as well as benefit from other countries' experience. As for the second question, what should be accepted is, accounting standards harmonization is the core of accounting harmony. But the harmony of accounting theory and accounting market and accounting information can not be neglected too, both of them make up the main content of international accounting harmonization as well as accounting standards.It is the key content that accounting world integrates that the accounting standards are in line with international standards, focal point becoming the thesis and studying too. Thesis carry on to China accounting goal that standard in line with international standards with choice of tactics overall to conceive at first. Under the guidance of goal and tactics, the thesis has been studied about concrete content and measure that China's accounting standards in line with international standards, draw lessons from the latest revision project of 2004 of International Accounting Standard Bboard , carry on research to financial accounting concept formulation , concrete accounting perfection of criterion question of frame, put forward the pointed reform suggestion.Finally, analyses the principle of Chinese accounting market construction after the accession to the WTO and tactics that should be adopted in thesis, and has carried on the discussion to several representative front accounting problems, have proved thequestions, such as necessity and feasibility that a human resources accountant uses the positive method while studying, etc., have innovative certain one.