The Accounting Standards' Chinese Characteristics And Internationalization

The socialism market economic structure's consummation andeffective OPeration need establish accounting standards system WhichadaPt it .Our country's accounting standards have acquired greatachievements on theoretibal and practical aspects, but have been manyproblems. So where our country's accounting standards will deveIopto, it is an imPortant problem that we need to study The system ofChinese accounting standards will constrUct for ChineSecharacteristics or for intemationalization or for their combination, andhow to combine them? lt is a great and urgent theory problem that isrelevant to the direction of the construction about Chinese accountingstandards' system. It has important action for the constfuction ofChinese accounting standards' system.This article bases on the realities of our country's accountingstandards, and starts off by giving conception to Chinesecharacteristics .It has drown lessons from those forefathers' theory. Atfirst it interpret the expression of accounting standards Chinesecharacteristics, analyzes the reasons that lead to accounting standardsChinese characteristics. Then this article point out the meaning ofaccounting standards' intemationalization. At the same time, thearticle analyzes the reasons that lead to accounting standardsintemationalization. And then, the article introduces the progress andthe obstruction as we1l as prospect of accounting standards in theworld today systematicly standing the forward position of the subject.After that, the article analyzes both the relation of accountingstandards' country characteristics and internationalization and theprinciples how to deal with them. The article proves our country'saccounting standards should develop along the road ofinternationa1ization based on the Chinese characteristics. Finally, thearticle analyzes the future environment of our country's accountingstandards and advances the thinking about how to consume ourcountry's accouning standards that are intemationalized based onChinese characteristics accounting to the reaIities of our country'saccounting standards.