The Study On Reserve Accounting

At present, the capital market of china revealed a series of fake cases that reflected a lot of faultiness in the accounting standard and system. This kind of faultiness materialized on the incertitude problem in accounting which run through the whole reserve accounting. This thesis does some research on the reserve accounting.This article started on introducing the practice and theories background. It put forward the accidence assume of establishing the conception frame of the reserve accounting. It takes advantage of reference about the experience of the west developed country on the research of the preparative accounting. Combine with the situation of our country, we brought forward the reserve accounting definition, classify, object, quality and compared with the same system of Germany. Besides, we find the betterment measure on the fact of accounting system etc.