The Choice And Changes Of Accounting Modes In New China

With social and economic development and completion of accounting theory, people's understanding of accounting mode changes from superficial to deep and from local to overall, and they begin to explore theoretical matters concerning accounting mode itself. The research on accounting mode changes from descriptive classification to deductive standardization, and gradually becomes a branch of accounting theoretical system that demands urgent perfection. Therefore, the research on accounting mode is of very great academic significance. Meanwhile, with many new situations and new problems, the present economic reform of our country is at a stage of surmounting technical difficulties and deepening, which poses greater challenges to accounting theory research. The use of history for reference can make us know the present. It is of realistic significance to the deepening of China's present accounting reform to probe into and analyze the evolving process of accounting modes of China, to emphatically analyze the influencing factor of the gradual evolvement of the accounting mode since the founding of The People's Republic of China, and to thoroughly excavate the substantial driving forces behind it.It is generally thought that the accounting mode problem is the category that draws the attention of an international accounting research institute. This paper expands its connotations, uses it for the longitudinal comparison of accounting development of a country, and thus combines it together with research of accounting history. Furthermore, in order to better clarify the train of thought of the accounting mode development in China, based on the standpoints of neoinstitutional economics, this paper divides the accounting mode into two aspects: technical and institutional, and carries on discussion respectively. Just as its name implies, technical accounting mode refers to the attributes in accounting that surpass various concrete production relations and ideologies and are connected with particular economic development level and technological level, generally including accounting method and accounting convention, etc. This paper makes simple descriptive analysis on it combined with the gradual evolvement of accounting mode since the foundation of the PRC. Institutional accounting mode is the research focal point of herein, whose influencing factors determine the basic attribute of accounting mode of a particular period. This paper elaborates on it from the three aspects of ideology, theory of state and path dependence. At the end of this paper, some thoughts on the issue and implementation of the new accounting standards are put forward combined with the research conclusion proposed herein.