The Research On Chinese Listed Company's Concern Of Accounting Standard-setting

Accounting standards is the important form of international scope inside accountancy's norm. The accountancy of our country standard developments, there has been nearly 20 years' history up to now. During this period,the research of our country accounting standards not only obtained theoretically of breakthrough, but also made the important progress in the aspects of substance contents. Accounting standards as the form of accounting information production and supply, is only not one pure technical method, but is a kind of system of the economic consequence. The economic consequences of the accounting standards have attracted many people's attention. In USA, accounting standards have resulted from a complex interaction among numerous parties including agencies of the Federal government, state regulatory commissions, public accountants, quasi-public accounting standards-setting boards, and corporate managements. These parties have, in the past, and continue to expand resources to influence the setting of accounting standards. These pressures have led to several reorganizations of the standard-setting boards. Scientific process is a prerequisite to produce high-quality accounting standards. In our country, what is the attitude of numerous benefit parties? They nearly does not participate the accounting standard-setting in our country.My article aimed at this phenomenon and selected the Chinese listed company as the object, analyzing the reason why the listed company didn't concern the accounting standard-setting with the theory of expectancy. Then the writer gave some advice to improve the accounting standard-setting system and accounting standard-executing system from promoting the listed company's concern of accounting standard-setting. Chinese listed company satisfying the user of accounting information by earnings manipulation, so the valence is very high. Therefore, the writer analyzed the expectancy mainly. Reforming accounting goal, enacting pattern and enacting procedure, this will form accounting standard-setting system. This is further research than previous. For insuring our accounting standard-setting freely, corporate governance and the operational environment should be supposed to perfect. This will form the accounting standard-executing system.