Factors Analysis Of Accounting System Changes On China

China's accounting system since 1978 has been started in the course of development, during which it has experienced four major changes. It can be said that China's accounting system is a dynamic changes in the process of improving, since China's accounting system is constantly being developed and improved, it is necessary to have led to changes in China's accounting system factors. But, what factors led to the changing of China's accounting system? How can we really know whether these factors are the impact of factors of China's accounting system changes? How these factors impact on China's accounting system changes ? The paper could explaine.This paper analysis every time the background changes and changes in the results of China's accounting system changes on the basis of related theory and China's accounting system changes course. Summing up the specific impact of factors of every China's accounting system changes, and how these factors affect China's accounting system changes. It could provide a theoretical basis for China's changes on the accounting system, at the same time, it also take the empirical study of the various factors affecting of China's accounting system changes . The purpose of empirical study is to confirmed these factors have been affected China's accounting system changes. Finally, we can identify the major factor which affecting China's accounting system,and find the solution. So that accounting theory researchers and workers could adapta China's accounting system changes as soon as possible.This paper is divided into introduction, the basic theory and the impact of factors of China's accounting system changes, composed by five chapters.Introduction of this article summarizes the major part of the research background and significance. Summing up a lot of home and abroad scholars' research results,put forward ideas and research methods; outlined the framework of this paper.The second part is the basic theory of the composition. First, the paper defines the concept of the system of economic theory and property accounting theory, system changes and changes in the accounting system. Second , the paper introduces the system of economic theory and property rights accounting theory , for the subsequent chapters of the narrative laid a theoretical foundation.The third part is the analysis of changes in the accounting system, including the text of ChapterⅢto ChapterⅤ. ChapterⅢanalysis the demanding affected factors Changes in the accounting system changes; ChapterⅣanalysis the suppling affected factors of accounting system changes. ChapterⅤof the various factors to quantify the impact of quantitative or qualitative indicators, these indicators through the empirical analysis to verify these factors do affect our China's accounting system changes.Finally come to the conclusion, the deficiencies of the text , and the outlook of future study.