The Research On Conceptual Framework For Chinese Financial Accounting

Corruption is a kind of social and historical phenomenon that exists in most countries and regions all over the world, with profound social roots and long standing historical background. In this situation, struggling with corruption is a tough mission facing these countries in the world. In recent three decades, China has been experiencing a series of changes and reforms, including the development of various kinds of systems and institutions. The imperfect system in this process has greatly enabled the development of corruption, which is even more serious due to the weak humanity and the lack of effective supervision mechanism. Thus, this paper focuses on the Anti Corruption Campaign in China, analysing the major problems existed in the struggling process, in addition to the reasons, and then proposing corresponding revolutions. First, it introduces the research background and value, as well as the domestic and overseas researches. Second, theories related to corruption are discussed, including definitions, characteristics, as well as causes and damages. Third, the major problems existed in the Anti Corruption Campaign in China are indicated, in addition to the causes. Afterwards, possible resolutions are developed for strengthening the Anti Corruption Campaign, concerning strategies, reforms and supervision mechanism.