A Study On The Social Cost Of China's Accounting System Changes Since Reform And Opening Up

The accounting system is a component of Economic systems, the accounting system will change accordingly with the reform of economic system. Usually after economic system reform, because of the internal unbalance of the economic system structure, the way and cost accounting system change is closely related to economic system revolution. Meanwhile, the social Cost of China's accounting system Changes influence the process of accounting system changes and economic restructuring. With the development of reform and opening up, during the further deepening process of economic system, carrying on research on the accounting system change's cost has important theories and practice meaning in our country market economy construction process. This paper use norm method to analysis the social cost of accounting system change, and give some approach to decrease the social cost.Since reform and opening up, China's accounting system has experienced the changes from exploration of reform to the partial reform. For any terms of system changes, the cost of system changes is unavoidable. The features of the social cost of China's accounting system changes can be summed up three aspects. Friction costs produced by mandatory System change mode, embodied in the objections of vested interests class; Lease accounting phenomenon is serious; supply of accounting system exceeds actual demand. Operation cost caused by accounting system changes, including the consumption of resource of the implementation of new system of organization; the chief accounting methods not yet have the economic environment to apply; accounting staffs not yet have the professional ability required by the accounting system changes; cultural environment still remains at the traditional state which is in incompatibility with the system changes. Supervision cost produced by the maintenance of system operation, embodied in the government role conflict and conflict in objectives in the government supervisory agencies; civilian accounting associations is not mature.With China's marketing economy construction going further and the 2006 enterprise accounting principle being implied, the accounting system of our country also got into comprehensive change stage. Considering the current and future economic system development tendency, changes of accounting system were changed gradually. To reduce the social cost of accounting system, there are several methods to be used. First of all, reasonable accounting system changes mode should be used in which government play the key role and market play auxiliary role. The dual function of government which combined the formulation and supervision of accounting rules should be separated gradually, the organization and implementation function and supervision and management function should play important role during the accounting system changing process; meanwhile, the professional civilian accounting associations should play auxiliary function of the market, participating positively in accounting system changes process. Secondly, at this stage, the government is still the main provider of China's accounting system, as a provider of accounting system, effective measures should be taken to promote compatibility of the accounting system and environment. On the other hand, it is necessary to optimize accounting environment to provide the infrastructure of accounting system changes, including the optimization of economic environment, law environment and cultural environment. In addition, the operability of system regulation should be strengthened. Meanwhile, improving the ability of staffs in accounting contingent is also an important aspect that can not be ignored. Finally, in order to reform current accounting supervision system and achieve the purpose of reducing accounting supervision cost, government supervision agency should has a correct orientation to supply more development space for civil self-regulatory organization.