The Logic Study Of Chinese Accounting Standers

Chinese Accounting Standards is improving and perfecting with the development of social economic. Most of the scholars are paying more attention to promote and weigh it by researching the changing of its environment and the adaptability of its methods. This is definitely helpful to the improvement and perfecting of Chinese Accounting Standards.As a legal norm system having strong application, Chinese Accounting Standards should not only have series of basic concepts and supporting theories, but also establish tight logical system among these areas. The author tries to complete this research by its logic study. And tries to use the general rule and method, launch a comparatively complete and systematical analysis and research. Then, give the way to revise and normalize the logic-deviated parts.This thesis started with the logical starting point of the academic system of Chinese Accounting Standards. Firstly, it proclaimed the logical starting point which adapts to our country on the basis of reviewing the most representative view at home and abroad. Then, studied the logic of the academic elements deducted by the logical starting point, such as accounting assumptions, accounting information quality characteristics, accounting elements, book methods, financial report and lingual forms, and gave the amended thinking in the light of logical defects. This is looked forward to be helpful to perfect Chinese Accounting Standards.