Russian Accounting Research

Both of China and Russia are transitional countries. Research on one of them will help find problems existed in another one. Trend on international harmonization of accounting became more distinct after 1990s. However, most of researchers in China focus their attention to European and American countries and seldom study on reform and harmonization of accounting system in transitional nations such as Russia. This paper tries to make some researches on accounting environment, accounting history and current status, accounting reform and harmonization in Russia, who has the same background with China, to probe into some apocalypses for international accounting harmonization in China and provide strategic suggestions for our country's accounting harmonization.