Research On Enforcement Of Accounting Standards

which is issued by the Ministry of Finance has been applicable to all the listed company in our country since Jan 1, 2007. All the stated enterprise shall be applicable before Dec 31, 2008. At this special moment, how to make sure the efficiency of enforcement of accounting standards is becoming one of the most important questions. This paper uses the enforcement of accounting standards as the subject to analyze it systematically.There are five chapters in the paper. In Chapter 1, it analyzes the meaning and background of the topic, describes the precious relevant literatures and comments on them. In chapter 2, it probes into the definition of enforcement of accounting standards itself and the fundamental theory basis of enforcement of accounting standards. In Chapter 3, it discusses five affective factors from accounting standards itself, resources of accounting standards, audiences of accounting standards, implementation of accounting standards and environment of accounting standards. In Chapter 4, it introduces the experiences of enforcement of accounting standards in America, Britain and Germany. In Chapter 5, it studies the present situation of enforcement of accounting standards in our country and gives some advices to the situation which is not good.From this paper, we find out that enforcement of accounting standards is a kind of institution arrangement, a kind of comprehensive process of behavior and a kind of system which can maintain by itself. This article put forward the three levels in enforcement of accounting standards innovatively and summarizes three fundamental theory basis of enforcement of accounting standards which include institutional economics basis, contract theory basis and agent cost and promoting mechanism basis thoroughly. Finally, we suggest improving the enforcement of accounting standards by three steps. Firstly, we can use more powerful supervision as short-time strategy. Secondly, we can make sure the interim strategy to adjust and perfect the internal environment of enforcement of accounting standards. Thirdly, we can build a better institutional environment to ensure enforcing accounting standards more effectively.