The Present State And Future Of Industry Accounting Research In China

Industry accounting is an accounting that exists in an industry is generally accepted in the industry and dominates the accounting system and financial management in the industry.The difference in operation feature between different industry and the difference in cost calculation and revenue are the necessity to research the industry accounting. And with the economical development, the accounting process of new industries and new economical things, and new cost counting method are the actual possibility.This paper investigated and analyzed some authorial and representative accounting research publication, present the state of the industry accounting research in our country, that, in the whole, the industry accounting research is weakening and not enough. Analysis the necessity and actual possibility, we known that the research of industry accounting is essential in the present. The present research of industry accounting can not meet the need of industry management and economical development. We should strengthen the research of industry accounting.The trends of future industry accounting research are below: industry accounting research must exist; industry accounting research is the appliance of general accounting theory in different industries; industry accounting research consummate national accounting norm.How to continue industry accounting research based on the above trends, penman gives some suggests and methods. Such as: government leads industry accounting research, civilian assist. Namely, adequately uses the advantages of our country political system, takes accounting laws and rules as the guidance to strengthen industry accounting research; absorbs the succeed of industry accounting research from civilian and uses the advantages of the institutes to strengthen it. Establish the special accounting standards for special industry and constitute the accounting process methods for the feathers of different industries.