A Research On The Problem And Contra-measures Of Chinese Corporate Accounting Standards Construction

Accountancy's standard is the important form of international scope inside accountancy's norm. The accountancy of the our country standard developments there has been 20 years' history up to now. Here period, the research of our country accountancy's standard not only obtained theoretically of breakthrough, but also made the important progress in the aspects of substance contents. But establishment concerning accountancy's standard mechanism and carry out the mechanism still not perfect, accountancy's standard at accountancy the laws position in the system is not clear and definite, causing developments of the whole of our country accountancy's standard lack science, system.The United States established the nation of accountancy's standard at the earliest stage, and at accountancy standard developments obtained the plenteous result. Current, there is many nations establishing accountancy's standard is according to the frame of the United States to establish of. Therefore, this text in drawing lessons from well empirical foundation in developments in standard in the United States accountancy, to our country accountancy the leading theories of standard developments, establish the mechanism and carry out the analysis that mechanism proceed thorough, and put forward the concrete suggestion in some of standard developments in accountancy of our country of improvement.The successful experience of standard developments in the United States accountancy in contrast, analyze us the current accountancy the present condition of standard developments, can tally up the current business enterprise in an our country accountancy is in standard developments the existent key problem has: Our has no theaccountancy the standard establishment with puts into practice now the leading of the theories frame of the aspect, the establishment target of accountancy's standard is not clear and definite; The establishment organization is not enough with the coordination that carry out the organization, establishing organization a dollar turn, lacking the extensive representative, having no well, transparent accountancy the standard establishes procedure; Accountancy the standard direct organization is diversified, inspecting the right not clear and definite, enforce the law the dint an independent for not strongly, being in need of civil case indemnification mechanism, registering accountant not strong; The market economy system is not sound with movement mechanism, the law system is not complete, some stock certificate policy and laws markets turn the degree not high, affected authority etc. that accountancy's standard carry out.Aim at the above problem, standard is in the aspects of establishing the mechanism should with the stock certificate take charge of for predominance, establish to have the extensive and representative, professional and independent establishment organization, establish well, transparent accountancy standard establishment procedure; In the aspects of carrying out the mechanism the enlargement enforces the law dint degree, establish the civil case indemnification mechanism, perfect law, laws system; The changes nots agree with the stock certificate policy that match the market economy regulation with the law, it is perfect to allow into with withdraw the market mechanism, establishing the ego of the prestige carry out the mechanism.At the same time, in the accountancy of the above our country standard developments system, establishment, perfect our country of accountancy standard system, take into the emendation to original and basic accountancy's standard, set up to establish the perfecttheories in accountancy's standard frame, perfect concrete accountancy's standard, establish concrete accountancy standard system.It is textual to set up of be placed in, point out the accountancy the equity, candor, public principle of standard developments, clear and definite establish accountancy's standard want then increase the quantity that finance report for the leading of the purpose thoughts, realizing accountancy is in excellently turn resources install of function; Pointing out at the same time accountancy's standard must be in accordance with the related accountancy the laws moderate; Accountancy's standard takes charge of should from have the extensive and representative, professional and independent organization to carry out; Changing the heavy administration, pertaining to crime in direct in accountancy punishes, light the condition that civil case punish, establish the civil case, administration to inspect the law system with the sound accountancy whom pertaining to crime duty lay equal stress on. Change the stock certificate policy that not agree with match the market economy regulation in accordance with the law, enhance the ego of accountancy's standard carried out the mechanism with execute forcibly mechanism developments, insure the quantity of accountancy's standard and the quantity that the finance publish mutually, from but quickly our country business enterprise accountancy the developments process of the standard system, make it served for the socialism market economy bitterly.