Research On China Accounting Standards Transition From The-Old To The-New

With the efforts of Ministry of Finance Republic of China and related bodies,'China Accounting Standards 2006'was published on Feb,2006 which forms the most important part of China Accounting Standards System. This article researches on many issues about transition from the old standard to the new one by normative study.For the past research was always on technical transition, the author focuses on the theory part, as well as the necessity and standards comparison. Particularly, we do the statistic research on current transition of China listed companies, with which analyze its cause and financial statements affection.There are 6 chapters in total. The 1st chapter introduces the research background, articles and documents related, research means and resources, as well as creative points. The 2nd one is the theory or basic part of this article. The 3rd and 4th chapters discuss the necessity and standards comparison of transition process. Of course, the 5th chapter is another important part which introduces current standards transition of listed companies, its cause and financial statements affection. As the end of this article, The 6th chapter is trying to provide some suggestions so that the standards transition can go well.