1、1On analysis of the status quo of Chinas AccountingA study of the hot issues of accounting for this nearly five years of 2006.1 2010.7 Accounting Research directory for a simple classification and aggregation, although the classification is not necessarily scientific, but it can still be seen in Chi
2、na in recent years to study the hot accounting issues, trends, lack of theoretical studies of its specific classification and statistics in Table 1 below: 1 on the International Accounting Standards and the convergence of research from China February 15, 2006 implementation of new Accounting Standar
3、ds (including one of the basic principles and 38 specific criteria), the new accounting standards for research articles in 2006 reached a peak, there are as many as 15, then decrease the number of articles a few years, but among a total of 59 years, accounting for 7.9%, especially on the fair value
4、of the study, eight in 2007 reached the more, there are fair value accounting theory of practice perspective, fair value measurement of our current situation and 2issues related to Analysis, robust and fair value: stock price reaction based on the normative analysis and other articles, allowing the
5、use of fair value measurement, which is to improve the reliability of accounting information and relevant, timely information to reflect changes in market value plays an important role because of Chinas market is not high, the fair value valuation more dependent on technology, so Chinas accounting s
6、tandards is a challenge to the fair value measurement attribute mainly to the study: the fair value of the theory of meaning and application of guidelines, measurement and disclosure of fair value, the value relevance of fair value and related issues. How do we in a reasonable, moderate, cautious ap
7、proach to financial statements the fair value measurement, to ensure that the interests of investors will not be harmed, should lead to an accounting officer of each reflection and to explore. In addition, our company in 2006 enactment of the new accounting standards, to a large extent has been the
8、convergence of accounting standards with international companies, research articles related to 41, accounting for 5.4% of the ratio. Specifically, to further promote the 3study of accounting theory to deepen international accounting China Accounting Standards and International Financial Reporting St
9、andards continued convergence road map and other articles, and international convergence of accounting and recent developments related organizations abroad column. see the accounting profession of the enterprise convergence of international accounting standards, attention. 2 on the bosss internal co
10、ntrol and external audit issues in the study between 2006 and 2010, the issue of listed companies up to 106 research articles, accounting for 14.1% of Chinas rapid economic development as a listed company in its basic complete share reform in the case, issued in the listing of stocks, bonds, funds a
11、nd other financial assets, due to the imperfections of Chinas securities regulatory system, triggering a series of questions listed companies, such as private placement of new shares, the type of asset injection relationship with the performance of listed companies - empirical evidence from Chinas s
12、ecurities 4market , Chinas listed companies working capital management survey: 2007 2008 , Chinas long-term capital structure of listed companies in dynamic adjustment and other articles of information on listed companies disclosure, the listed companys operating performance appraisal system, the qu
13、ality of listed companies, profit analysis, capital structure of listed companies, listed companies, accounting letters start, control, status of related party transactions of listed companies, listed companies, the accounting regulatory control, earnings management and other issues, Chinas accounti
14、ng scholars made a detailed study of its development and operation of some of the problems arising in the process and put forward suggestions and the corresponding control measures. As Americas Enron, World Communications and other well-known corporate accounting scandals, and the emergence of China
15、, Lam shares, Guangxia and other events, the disclosure of accounting information distortion and external CPA audit issues of concern to people gradually there such as 5enhancing the effectiveness of internal control significant institutional arrangements - on the implementation of the CPA internal
16、control issues related to the auditor, Arthur Andersen collapse: study what?, CPA Audit Quality control of the game , analyst firm characteristics, external audit and internal control voluntary disclosure of information - based on Shanghai-listed companies from 2003 to 2005 Annual Report of the empi
17、rical research and other articles of such articles 85, accounting for 11.3% of the proportion, showing that our disclosure of accounting information accounting academics, quality of accounting information distortion, CPA professional ethics, external audit and monitoring, and control their own inter
18、nal issues such as research very seriously. They also show that Chinas current accounting standards for listed companies and quality of information disclosure requirements are there are many loopholes in Chinas CPA audit of the companys external and in-depth comprehensive enough, the companys intern
19、al control system is not perfect, can not effectively prevent and control such as the level of fraud and report the occurrence of fraud and 6other things . 3 financial accounting and management accounting related issues in the 2006 to 2010 directory of accounting research, financial accounting and m
20、anagement accounting in a total of 262 articles, including 104 financial accounting, management accounting 158, accounting for 13.8% and 21.1% of the proportion can be seen, financial accounting and management accounting in the accounting field of study the importance of the study of financial accou
21、nting are: Financial Accounting-based conceptual framework, financial accounting theory, financial accounting measurement attributes research, financial accounting controls theoretical framework research, compare and think about the financial accounting principles, etc. of management accounting rese
22、arch are: the theory of management accounting research, management accounting practice development status and prospects, the companys financial management system and risk research. visible financial accounting and management accounting important area of ?research in the 7accounting position, also sh
23、ows that Chinas financial and accounting management accounting and corporate finance, there are many shortcomings and defects, leading to some confusion in the financial management of the company, affecting the quality of financial reporting and accounting information disclosure, misleading and affe
24、ct investment of those investment decisions. Links to free download http:/Second, new areas of accounting research new areas of Accounting Research 1 (Table 1), accounting 36 new areas of research articles, the proportion of 4.8%, mainly new areas of accounting research: environmental accounting, hu
25、man capital accounting, the accounting value chain, forensic accounting, anti-dumping accounting, strategic management accounting, resource flow cost accounting, information technology and accounting. such as environmental accounting: theory and practice of development and innovation, based on envir
26、onmental accounting information from the Perspective of corporate environmental risk assessment 8and control of , supply chain cost control: the value of the engine and method integration, human resource accounting difficulties and way of thinking and other articles. As Chinas economic development a
27、nd the establishment of capital markets, coupled with the application of computer network technology, Now the field of accounting has been showing a variety of new, research and more areas, but because these areas are new and not yet stable, plus a variety of objective factors, and their lack of abi
28、lity, researchers in new fields of accounting The research is still not perfect, no system of theoretical and conceptual framework. 2 accounting education and training in accounting education and training aspects of the article, although only eight, accounting for 1.1%, but also shows our accounting
29、 researchers the importance of education for accounting professionals and to explore ways to develop there, the full implementation of Chinas accounting personnel strategy, system of accounting teaching: learning from the University of British , On Chinas senior accounting personnel training system
30、of 9the building and other articles of the financial accounting staff as a professional management staff, in terms of professional knowledge and skills to be able to adapt rapid development of Chinas market economy environment, so the content of this research, but also on Chinas accounting education
31、 and accounting academics concerned about the performance of personnel training. 3 issues related to the financial crisis and its U.S. subprime mortgage crisis in 2008 caused by the global financial crisis, has also been widespread concern in the accounting academics, a total of 14 articles, 1.8%, o
32、f which there are 11 in 2009, fully explains the financial crisis great influence and accounting for its academic emphasis. U.S. subprime mortgage crisis on the financial perspective and inspiration of our enterprises, fair value accounting and financial crisis: origins, debate and reflection, finan
33、cial crisis. fair value accounting issues under study, financial crisis triggered by the fair value and historical cost of thinking and other articles, showing the fair value of the 10financial crisis is closely linked with, but also reflects Chinas new corporate accounting standards after the intro
34、duction of fair value measurement attribute , there are some problems and shortcomings. 4 mark the reform and opening up the reform of accounting essay is the 30th anniversary of Chinas reform and opening up specifically to commemorate the 30th anniversary of reform and set up accounting essay colum
35、n, concentrated in 2008 and 2009, which in 2008 16, 2009 5, 21 , accounting for 2.1%, such as thirty years of accounting history research, Chinas accounting reform and opening up three decades of a my Review and Outlook experience, experience and understanding, On Chinas accounting reform three deca
36、des, Chinese accounting research and development: perspectives based on three decades of reform and opening up, and other articles. These articles summarize the research and 30 years of Chinas reform and opening up accounting research and brilliant achievements, but also the history of the developme
37、nt of accounting research were reviewed, expressing 11accounting academic expectations of the future development of accounting research. Third, the comparison of accounting theory, accounting theory, research methods research methods are standardized and empirical research, the paper between 2006 an
38、d 2010 directories organize accounting research and statistics, roughly divided into two categories, mainly the situation shown in Table 2: Through a comparative analysis of Table 2 shows, in the field of accounting theory, normative research or position of absolute advantage. Empirical study by lis
39、ted companies in an industry or specific data for empirical analysis, formulating hypotheses, build models, conclusions and other steps to verify to arrive at the final results of the analysis, but the empirical research needs a strong foundation of mathematical modeling and rational economic models
40、 of expertise present our empirical study of accounting academics in the field are at the initial stage of development, mainly for earnings management, business performance, etc. research, I believe that empirical research in the near future more and more articles related systems become more perfect
41、. 12Fourth, accounting research despite the inadequacies of accounting research in China has made very significant results, but compared to foreign and international advanced level, our research still lags behind due to Chinas specific national conditions, Chinas market economic system imperfect, ma
42、rket supervision and control, there are many flaws and loopholes, leading to a new country in the accounting field such as environmental accounting, forensic accounting, cost control and management, there are many theoretical studies related to lack the same time, methods for the study of accounting
43、 theory, Although the overall level of empirical research is not high, there has not been involved in many aspects, theoretical research and system is not perfect, I hope our accounting scholars in these areas to strengthen the accounting research methods to explore and strive to establish a sound theoretical research system. turn affixed to the free download http:/Links to free download http:/
