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1、OnanalysisofthestatusquoofChina’sAccountingAstudyofthehotissuesofaccountingforthisnearlyfiveyearsof2006.1~2010.7<<AccountingResearch>>directoryforasimpleclassificationandaggregation,althoughtheclassificationisnotnecessarilyscientific,butitcanstillbeseeninChinainrecentyear
2、stostudythehotaccountingissues,trends,lackoftheoreticalstudiesofitsspecificclassificationandstatisticsinTable1below:1ontheInternationalAccountingStandardsandtheconvergenceofresearchfromChinaFebruary15,2006implementationofnewAccountingStandards(includingoneofthebasicprinciplesand38spe
3、cificcriteria),thenewaccountingstandardsforresearcharticlesin2006reachedapeak,thereareasmanyas15,thendecreasethenumberofarticlesafewyears,butamongatotalof59years,accountingfor7.9%,especiallyonthefairvalueofthestudy,eightin2007reachedthemore,thereare‘fairvalueaccountingtheoryofpractic
4、eperspective’,‘fairvaluemeasurementofourcurrentsituationand12issuesrelatedtoAnalysis’,‘robustandfairvalue:stockpricereactionbasedonthenormativeanalysis’andotherarticles,allowingtheuseoffairvaluemeasurement,whichistoimprovethereliabilityofaccountinginformationandrelevant,timelyinforma
5、tiontoreflectchangesinmarketvalueplaysanimportantrolebecauseofChina’smarketisnothigh,thefairvaluevaluationmoredependentontechnology,soChina’saccountingstandardsisachallengetothefairvaluemeasurementattributemainlytothestudy:thefairvalueofthetheoryofmeaningandapplicationofguidelines,me
6、asurementanddisclosureoffairvalue,thevaluerelevanceoffairvalueandrelatedissues.Howdoweinareasonable,moderate,cautiousapproachtofinancialstatementsthefairvaluemeasurement,toensurethattheinterestsofinvestorswillnotbeharmed,shouldleadtoanaccountingofficerofeachreflectionandtoexplore.Ina
7、ddition,ourcompanyin2006enactmentofthenewaccountingstandards,toalargeextenthasbeentheconvergenceofaccountingstandardswithinternationalcompanies,researcharticlesrelatedto41,accountingfor5.4%oftheratio.Specifically,‘tofurtherpromotethe12studyofaccountingtheorytodeepeninternationalaccou
8、nting‘‘China
