Founding The Accounting Theory System Of Chinese Characteristic

The theory-founding the Chinese characteristic socialism given by Deng Xiaoping has established the foundation of the Chinese characteristic accounting theory. The Chinese characteristic accounting theory system is based on Chinese political,economic and cultural environments. We should study and draw lesson from the International Accounting Regulations and combine the Chinese reality to set up a series of accounting theory system used to guide the Chinese accounting practice.The paper first expresses the significance of the founding Chinese characteristic accounting theory. And then introduces the concepts related to accounting theory. The initial structure of the theory is put forward according to the Chinese present. It begins from the basic accounting theory and further talks about the practical accounting theory, predictive accounting theory, accounting research methods. The Chinese characteristic accounting theory will play the important guiding part in the future accounting practice.