China Accounting Standards With International Accounting Standards Difference Comparison

The paper analyzes necessity of accounting international harmonization under the background of global economic integration, discusses some difference between Chinese Accounting Standards and International Accounting Standards, analyzes the influence of the accounting standards difference on the accounting information and provides strategies and policy suggestions on Chinese accounting standards developing and harmonization. The paper points out that it is important to analyze differences between Chinese Accounting Standards and IAS and analyze the influence on the accounting information accurately, have a good understanding of IAS, take an active part in the process of Chinese accounting standards developing and harmonization and guide the whole society to understand accounting standards and utilize accounting information properly.