Research On Completion And Development Of Accounting Standards

The research on accounting standards in our country is still a very fresh thing and in developing phase. There are lots of leaks and margins as an imperfect system. The China Third Accounting Conference pointed out especially, once more, to continue to set and issue specific accounting standards, accelerate proceeding of accounting standards construction. But there being no practicable theory framework, specific forming model and inability to harmonize with other economic rules, considerable questions come out during the execution. This article, on the base of looking into accounting standards status quo, reviewing achievements, deficiency and the problems causes, discuss deeply the model, theory framework and how to consummate our country accounting system in order to be in line with international accounting rules and mainly put forward with the primary depict to earnings per share standard, at the same time, probe into the interaction with tax and accounting rules.