Regulatory Accounting Research

Recent years, with prompt development of our telecommunication industry, the market competition gradually increaded. At the same time, the supervision to all telecommunication enterprises become more important. To supervision we need the accounting knowledge.Telecommunication management accounting is an important component of telecommunication supervision policy and supervision law. It is also a suite of regulation and management, which can support accounting check and cost apportionment and finance accounting report.In this paper, we elaborated the necessity that introduces the Regulatory accounting. We also compared the basic content of other country Telecom Regulatory accounting, to build our framework of Regulatory Accounting. At the same time, this paper analyzed Activity-Based Management and indicated it is not only in favor of establish a scientific system of cost accounting, but also in favor of avoiding effectively the Price War and greatly improve telecommunications competitiveness.Finally, since the difficulties and of the Telecom Regulatory Accounting still focus on telecom cost estimates, therefore this paper described the importance of building a scientific cost measured methods.