The International Comparison And Cooperation Of Accounting Standard

With the development of knowledge economics and the stronger of the general nation power, our country became the formal member of WTO in 2001. it means the combination of our socialistic market economic and the world economical system:, because the progress of our economic in great extents depends on the world economic, we must have the same accounting language and accounting grammar, which can be the common commercial language. In order to eliminate the difference of the accounting language and provide the convenience of the international trade, I focuse the importance on the international cooperation of the accounting standards.This thesis was established in Chinese accounting standard. I studied the differences in accounting modes, accounting environments, report convention between the Chinese and the western accounting. Through the comparison of accounting principles international cooperation, we can discover a feasible way of eliminating the difference and realizing the cooperation of the accounting standards.