Mechanism And Countermeasures Of Changes In Accounting Guidelines

With quick development of our country economy under the background of globalization, accounting standards becomes even more significant, and its variance also gets more attention. For more than a decade, our accounting standards grow out of nothing and struggle to perfection.On February 15th, 2006, Ministry of Finance officially issued 39 items of accounting standards, and it means that our accounting standards system construction was basically finished.The issue of new accounting standards brings abroad influence and it become important to familiar its variance routine, to understand its intrinsic mechanism and influence, to study the corresponding countermeasures. The study on Accounting standards' variance routine, intrinsic mechanism, influence, and countermeasures can make us grasp its change and practice it better and improve its perfection in the future.The paper is divided into four parts:The first part analyzes variance routine of accounting standards to bring out the topic. The variance of accounting standards as the whole, the variance of basic accounting standards, and the variance of some significant items are analyzed separately in the following analysis.The second part analyzes intrinsic mechanism of variance of accounting standards. The paper points out that the variance of accounting standards is the must consequence of economic development, then the influence of the reform of our country economic system on the variance of accounting standards is profoundly analyzed to ensure the grasp of intrinsic reason of variance of accounting standards.The third part would discuss the influence of the variance of accounting standards based on the analysis of variance routine and intrinsic mechanism. This discussion would be implemented through the following three aspects: the influence on corporation, the role to prevent false accounting information, and the influence on financial management.The fourth part studies the countermeasures on the significant variance of accounting standards. Since the influence of variance of accounting standards can be viewed in short term and long term, the countermeasures would also be discussed in short term and long term. In the short term part, the probable problems existing in the implementation of the new accounting standards would be listed and then countermeasures given. In the long term part, to perfect the variance of accounting standards, some suggestions on the following aspects are given: the legal status of accounting standards, conceptual frameworks, formulation mechanism, and implementation mechanism.