On The Construction Of Accounting Criteria System In Chinese Enterprises

With the development and gradual perfection of our socialist market economy, accounting, in economic life, displays the incontrovertible fact that"The more economy blooms, the more important accounting is". In the meanwhile, with the deepening and development of corporate reform, and the expansion of capital market, the disclosure of authentic, integral and reliable accounting information is of great importance to our economy. The thesis holds that perfect accounting criteria system is the premise of accounting information's quality. Pointing at the nonstandard disclosure of accounting information at present, the thesis studies the influence of accounting criteria on the disclosure of accounting information, and moreover, puts forward some suggestions for perfecting the accounting criteria system in Chinese enterprises.Accounting criteria system, which was established for standardizing accounting behavior and disclosure of accounting information, is a general term comprising accounting law, institutions, norms and code of ethics. The subsystems interrelate with each other, restrain each other, and constitute a complete accounting criteria system. The rapid economic development complicates accountancy services. The more the leaks in accounting system are badly utilized, the more accounting tampering cases will spring up, such as Enron, WorldCom cases in America, SK tampering case in Republic of Korea, Lantian and Yinguangxia cases in China. The authenticity and reliability of accounting information are challenged. Both the government and accounting theory circle have placed much attention on the construction of accounting criteria system, but the quality of accounting information disclosed is relatively low. As China enters WTO, as the international commercial language, the confirmation, computation and report of accounting are required to meet international routines. The internationalization of accounting is based on the standardization of accounting system.The theoretical significance of the thesis lies in, through an analysis on the content of accounting criteria, putting forward scientific suggestions for perfecting Chinese enterprises'accounting criteria system, thus to promote and perfect China's accounting criteria theory, and to supplement theoretical deficiencies in Chinese enterprises'disclosure of accounting information. The practical significance of the thesis is to overcome nonstandard accounting information disclosure from the perspective of institution building, thus to improve the quality of accounting information and promote the economy to a sound development.The thesis, in accordance with the current situation of the construction of China's accounting criteria system, analyzes the deficiencies in the whole construction process and advances countermeasures for perfection. The mature accounting criteria system not only enhances the quality of accounting information, but also helps China to coordinate with international society. In the long run, the system is also helpful for China in getting rid of difficulties in international trade and internationalized capital market, thus to establish itself in an unassailable position. The study of accounting criteria system is quite a broad project which covers knowledge of accounting, finance, law, auditing, etc; therefore, the thesis only goes from the perspective of accounting, no more other disciplines.