The Comparative Analysis Between The Chinese Accounting Standards And The International Accounting Standards

It is the necessary need and the developing trend that makes the different accounting standards harmonize in the economic global era. After comparing the audit difference about the multi-company' s off-tax net profit, the author tried to find out its distributing characteristic and made the further discussion about the result. Respectively from two aspects - total analysis and factors' analysis to AB phenomenon for disuniting net benefit, got into the conclude that because of the difference between Chinese accounting standards and International accounting standards, the net profit is overrated by CAS. Among all of the factors, the impairment of assets and depreciation about the property , plant and the equipment play a great role no matter argument from the widespread or absolute difference. Thinking about above reasons, the suggestions about the foundation of the standard accounting system, the formation of the accounting standards concept, perfecting the statement report rules, participating in the activities about the establishing the IAS, reforming Chinese traditional educational system, strengthening the supervise had been brought out and got the basis ready for the international, standard, unifying accounting standards.