Institutional Change Perspective Accounting Pattern

New accounting standards that The Ministry of Finance introduced on February 26, 2006, shows the maturity of the Chinese market economic system and further improves China' s level of reform and opening-up and further deepens intensify efforts with international convergence. Accounting standards as a system is to control accounting practices and reduce uncertainty. accounting measurement modes , as a core component of the accounting standards, as an integral part of accounting goals, as a tool that regulate people' s behavior and achieve the goal of accounting, must also be standardized itself . With the changes of accounting standards, accounting measurement modes has experienced the process of change, too .We want to study the evolution path of accounting measurement modes from the perspective on institutional change, we reviewed the theory of institutional change and accounting measurement modes on the article ,analyzed the relationship between the institutional change and the development of accounting measurement modes , discussed the history of evolution from the historical cost / Stability currency to the historical cost / the same purchasing power to fair value from the perspective on institutional changes , look forwards to affection of economic globalization and knowledge-based economy on accounting measurement modes, forecasted the future of China' s accounting measurement modes reasonably, we try to look for laws of formation and development of accounting measurement modes and show clearly the future direction of development so that the accounting measurement modes can meet the needs of economic development better.