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OnanalysisofthestatusquoofChina’sAccountingAstudyofthehotissuesofaccountingforthisnearlyfiveyearsof2006.1~2010.7<<AccountingResearch>>directoryforasimpleclassificationandaggregation,althoughtheclassificationisnotnecessarilyscientific,butitcanstillbeseeninChinainrecentyearstostudythehotaccountingissues,trends,lackoftheoreticalstudiesofitsspecificclassificationandstatisticsinTable1below:1ontheInternationalAccountingStandardsandtheconvergenceofresearchfromChinaFebruary15,2006implementationofnewAccountingStandards(includingoneofthebasicprinciplesand38specificcriteria),thenewaccountingstandardsforresearcharticlesin2006reachedapeak,thereareasmanyas15,thendecreasethenumberofarticlesafewyears,butamongatotalof59years,accountingfor7.9%,especiallyonthefairvalueofthestudy,eightin2007reachedthemore,thereare‘fairvalueaccountingtheoryofpracticeperspective’,‘fairvaluemeasurementofourcurrentsituationand12 issuesrelatedtoAnalysis’,‘robustandfairvalue:stockpricereactionbasedonthenormativeanalysis’andotherarticles,allowingtheuseoffairvaluemeasurement,whichistoimprovethereliabilityofaccountinginformationandrelevant,timelyinformationtoreflectchangesinmarketvalueplaysanimportantrolebecauseofChina’smarketisnothigh,thefairvaluevaluationmoredependentontechnology,soChina’saccountingstandardsisachallengetothefairvaluemeasurementattributemainlytothestudy:thefairvalueofthetheoryofmeaningandapplicationofguidelines,measurementanddisclosureoffairvalue,thevaluerelevanceoffairvalueandrelatedissues.Howdoweinareasonable,moderate,cautiousapproachtofinancialstatementsthefairvaluemeasurement,toensurethattheinterestsofinvestorswillnotbeharmed,shouldleadtoanaccountingofficerofeachreflectionandtoexplore.Inaddition,ourcompanyin2006enactmentofthenewaccountingstandards,toalargeextenthasbeentheconvergenceofaccountingstandardswithinternationalcompanies,researcharticlesrelatedto41,accountingfor5.4%oftheratio.Specifically,‘tofurtherpromotethe12 studyofaccountingtheorytodeepeninternationalaccounting‘‘ChinaAccountingStandardsandInternationalFinancialReportingStandardscontinuedconvergenceroadmap‘andotherarticles,and’internationalconvergenceofaccountingandrecentdevelopmentsrelatedorganizationsabroad‘column.seetheaccountingprofessionoftheenterpriseconvergenceofinternationalaccountingstandards,attention.2ontheboss’sinternalcontrolandexternalauditissuesinthestudybetween2006and2010,theissueoflistedcompaniesupto106researcharticles,accountingfor14.1%ofChina’srapideconomicdevelopmentasalistedcompanyinitsbasiccompletesharereforminthecase,issuedinthelistingofstocks,bonds,fundsandotherfinancialassets,duetotheimperfectionsofChina’ssecuritiesregulatorysystem,triggeringaseriesofquestionslistedcompanies,suchas‘privateplacementofnewshares,thetypeofassetinjectionrelationshipwiththeperformanceoflistedcompanies-empiricalevidencefromChina’ssecurities12 market‘,’China’slistedcompaniesworkingcapitalmanagementsurvey:2007~2008‘,’China’slong-termcapitalstructureoflistedcompaniesindynamicadjustment‘andotherarticlesofinformationonlistedcompaniesdisclosure,thelistedcompany’soperatingperformanceappraisalsystem,thequalityoflistedcompanies,profitanalysis,capitalstructureoflistedcompanies,listedcompanies,accountinglettersstart,control,statusofrelatedpartytransactionsoflistedcompanies,listedcompanies,theaccountingregulatorycontrol,earningsmanagementandotherissues,China’saccountingscholarsmadeadetailedstudyofitsdevelopmentandoperationofsomeoftheproblemsarisingintheprocessandputforwardsuggestionsandthecorrespondingcontrolmeasures.AsAmerica’s‘Enron’,‘WorldCommunications’andotherwell-knowncorporateaccountingscandals,andtheemergenceofChina,‘Lamshares’,‘Guangxia’andotherevents,thedisclosureofaccountinginformationdistortionandexternalCPAauditissuesofconcerntopeoplegraduallytheresuchas12 ‘enhancingtheeffectivenessofinternalcontrolsignificantinstitutionalarrangements-ontheimplementationoftheCPAinternalcontrolissuesrelatedtotheauditor,’‘ArthurAndersencollapse:studywhat?’,‘CPAAuditQualitycontrolofthegame‘,’analystfirmcharacteristics,externalauditandinternalcontrolvoluntarydisclosureofinformation-basedonShanghai-listedcompaniesfrom2003to2005AnnualReportoftheempiricalresearch‘andotherarticlesofsucharticles85,accountingfor11.3%oftheproportion,showingthatourdisclosureofaccountinginformationaccountingacademics,qualityofaccountinginformationdistortion,CPAprofessionalethics,externalauditandmonitoring,andcontroltheirowninternalissuessuchasresearchveryseriously.TheyalsoshowthatChina’scurrentaccountingstandardsforlistedcompaniesandqualityofinformationdisclosurerequirementsaretherearemanyloopholesinChina’sCPAauditofthecompany’sexternalandin-depthcomprehensiveenough,thecompany’sinternalcontrolsystemisnotperfect,cannoteffectivelypreventandcontrolsuchastheleveloffraudandreporttheoccurrenceoffraudand12 otherthings.3financialaccountingandmanagementaccountingrelatedissuesinthe2006to2010directoryofaccountingresearch,financialaccountingandmanagementaccountinginatotalof262articles,including104financialaccounting,managementaccounting158,accountingfor13.8%and21.1%oftheproportioncanbeseen,financialaccountingandmanagementaccountingintheaccountingfieldofstudytheimportanceofthestudyoffinancialaccountingare:FinancialAccounting-basedconceptualframework,financialaccountingtheory,financialaccountingmeasurementattributesresearch,financialaccountingcontrolstheoreticalframeworkresearch,compareandthinkaboutthefinancialaccountingprinciples,etc.ofmanagementaccountingresearchare:thetheoryofmanagementaccountingresearch,managementaccountingpracticedevelopmentstatusandprospects,thecompany’sfinancialmanagementsystemandriskresearch.visiblefinancialaccountingandmanagementaccountingimportantareaof??researchinthe12 accountingposition,alsoshowsthatChina’sfinancialandaccountingmanagementaccountingandcorporatefinance,therearemanyshortcomingsanddefects,leadingtosomeconfusioninthefinancialmanagementofthecompany,affectingthequalityoffinancialreportingandaccountinginformationdisclosure,misleadingandaffectinvestmentofthoseinvestmentdecisions.Linkstofreedownloadhttp://eng.hi138.comSecond,newareasofaccountingresearchnewareasofAccountingResearch1(Table1),accounting36newareasofresearcharticles,theproportionof4.8%,mainlynewareasofaccountingresearch:environmentalaccounting,humancapitalaccounting,theaccountingvaluechain,forensicaccounting,anti-dumpingaccounting,strategicmanagementaccounting,resourceflowcostaccounting,informationtechnologyandaccounting.suchas‘environmentalaccounting:theoryandpracticeofdevelopmentandinnovation’,‘basedonenvironmentalaccountinginformationfromthePerspectiveofcorporateenvironmentalriskassessment12 andcontrolof‘,’supplychaincostcontrol:thevalueoftheengineandmethodintegration,‘‘humanresourceaccountingdifficultiesandwayofthinking‘andotherarticles.AsChina’seconomicdevelopmentandtheestablishmentofcapitalmarkets,coupledwiththeapplicationofcomputernetworktechnology,Nowthefieldofaccountinghasbeenshowingavarietyofnew,researchandmoreareas,butbecausetheseareasarenewandnotyetstable,plusavarietyofobjectivefactors,andtheirlackofability,researchersinnewfieldsofaccountingTheresearchisstillnotperfect,nosystemoftheoreticalandconceptualframework.2accountingeducationandtraininginaccountingeducationandtrainingaspectsofthearticle,althoughonlyeight,accountingfor1.1%,butalsoshowsouraccountingresearcherstheimportanceofeducationforaccountingprofessionalsandtoexplorewaystodevelopthere,‘thefullimplementationofChina’saccountingpersonnelstrategy,‘‘systemofaccountingteaching:learningfromtheUniversityofBritish‘,’OnChina’ssenioraccountingpersonneltrainingsystemof12 thebuilding‘andotherarticlesofthefinancialaccountingstaffasaprofessionalmanagementstaff,intermsofprofessionalknowledgeandskillstobeabletoadaptrapiddevelopmentofChina’smarketeconomyenvironment,sothecontentofthisresearch,butalsoonChina’saccountingeducationandaccountingacademicsconcernedabouttheperformanceofpersonneltraining.3issuesrelatedtothefinancialcrisisanditsU.S.subprimemortgagecrisisin2008causedbytheglobalfinancialcrisis,hasalsobeenwidespreadconcernintheaccountingacademics,atotalof14articles,1.8%,ofwhichthereare11in2009,fullyexplainsthefinancialcrisisgreatinfluenceandaccountingforitsacademicemphasis.‘U.S.subprimemortgagecrisisonthefinancialperspectiveandinspirationofourenterprises,’‘fairvalueaccountingandfinancialcrisis:origins,debateandreflection,’‘financialcrisis.fairvalueaccountingissuesunderstudy,‘‘financialcrisistriggeredbythefairvalueandhistoricalcostofthinking‘andotherarticles,showingthefairvalueofthe12 financialcrisisiscloselylinkedwith,butalsoreflectsChina’snewcorporateaccountingstandardsaftertheintroductionoffairvaluemeasurementattribute,therearesomeproblemsandshortcomings.4markthereformandopeningupthereformofaccountingessayisthe30thanniversaryofChina’sreformandopeningupspecificallytocommemoratethe30thanniversaryofreformandsetupaccountingessaycolumn,concentratedin2008and2009,whichin200816,20095,21,accountingfor2.1%,suchas‘thirtyyearsofaccountinghistoryresearch’,‘China’saccountingreformandopeningupthreedecadesofamyReviewandOutlookexperience,experienceandunderstanding,’‘OnChina’saccountingreformthreedecades’,‘Chineseaccountingresearchanddevelopment:perspectivesbasedonthreedecadesofreformandopeningup,‘andotherarticles.Thesearticlessummarizetheresearchand30yearsofChina’sreformandopeningupaccountingresearchandbrilliantachievements,butalsothehistoryofthedevelopmentofaccountingresearchwerereviewed,expressing12 accountingacademicexpectationsofthefuturedevelopmentofaccountingresearch.Third,thecomparisonofaccountingtheory,accountingtheory,researchmethodsresearchmethodsarestandardizedandempiricalresearch,thepaperbetween2006and2010directoriesorganizeaccountingresearchandstatistics,roughlydividedintotwocategories,mainlythesituationshowninTable2:ThroughacomparativeanalysisofTable2shows,inthefieldofaccountingtheory,normativeresearchorpositionofabsoluteadvantage.Empiricalstudybylistedcompaniesinanindustryorspecificdataforempiricalanalysis,formulatinghypotheses,buildmodels,conclusionsandotherstepstoverifytoarriveatthefinalresultsoftheanalysis,buttheempiricalresearchneedsastrongfoundationofmathematicalmodelingandrationaleconomicmodelsofexpertisepresentourempiricalstudyofaccountingacademicsinthefieldareattheinitialstageofdevelopment,mainlyforearningsmanagement,businessperformance,etc.research,Ibelievethatempiricalresearchinthenearfuturemoreandmorearticlesrelatedsystemsbecomemoreperfect.12 Fourth,accountingresearchdespitetheinadequaciesofaccountingresearchinChinahasmadeverysignificantresults,butcomparedtoforeignandinternationaladvancedlevel,ourresearchstilllagsbehindduetoChina’sspecificnationalconditions,China’smarketeconomicsystemimperfect,marketsupervisionandcontrol,therearemanyflawsandloopholes,leadingtoanewcountryintheaccountingfieldsuchasenvironmentalaccounting,forensicaccounting,costcontrolandmanagement,therearemanytheoreticalstudiesrelatedtolackthesametime,methodsforthestudyofaccountingtheory,Althoughtheoveralllevelofempiricalresearchisnothigh,therehasnotbeeninvolvedinmanyaspects,theoreticalresearchandsystemisnotperfect,Ihopeouraccountingscholarsintheseareastostrengthentheaccountingresearchmethodstoexploreandstrivetoestablishasoundtheoreticalresearchsystem.turnaffixedtothefreedownloadhttp://eng.hi138.comLinkstofreedownloadhttp://eng.hi138.com12
