Course, Experience and Future Development of China Enterprise Accounting Reform

摘要

Enterprise accounting reform has been lasted for thirty years in China, during this period, there are three milestones, the accounting standards announced in 1993, enterprise accounting system published in 2001 and enterprise accounting standards published in 2006. A lot of experience was acquired: the reform must be closely linked with national economic reform; the reform must well deal with the relationship of international harmonization and national characteristics; the reform must be gradual; the reform process and tactic must be consistent with the changes of actual situation. Future reform should pay more attention to the following aspects: tracking the new international changes; concerning about nonlisted enterprises; researching on and developing guidance for enterprise cost accounting; strengthening and improving accounting supervisions; emphasizing on testing the results of reform ; enhancing coordination between enterprise accounting reform and other reforms.