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Some Thoughts on Chinese Accounting Standards Reform

ZHANG Xinmin
(Business School, University of International Business and Economics, Beijing100029, China)

Abstract: This paper first reviews the historical process of Chinese Accounting Standards system, including the initial in鄄
dustry accounting regulations during the period of planned economy, the subsequent “Accounting Regulations for Chinese鄄Foreign
Equity Joint Ventures冶 and “Accounting Regulations for Foreign鄄Invested Enterprises冶 in early period of reform and opening up,
and the establishment of enterprise accounting standards system in 1993. On that basis, this paper systematically summarizes the
main characteristics of current accounting standards system as achieving convergence with international accounting standards, dis鄄
closing both parent company statements and consolidated financial statements, and taking into account both historical cost and fair
value while giving priority to historical cost. After the development of two decades, China has gradually established the relatively
complete accounting standards system in line with market economy and international rules, which has made the working staff shift
their accounting thinking from planned economy to market economy. However, Chinese current accounting standards system still
has some problems such as failing to deal with the relationship between accounting standards setting and accounting objectives
properly, causing adverse economic consequence, failing to establish a useful accounting information analysis method system,
etc. Based on the above problems, this paper puts forward the corresponding suggestion on the countermeasures. The conclusions
in this paper have the positive implication for Chinese accounting standards reform and for accounting information to serve the real
economy.
Key Words: accounting standards; accounting information; accounting objective; financial statement; profitability; eco鄄
nomic consequence

(本文责编摇 王沈南)

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