A comparative study of Chinese and Western accounting standards
With the development of the world economy, international capital markets as well as the further expansion of global economic integration process further forward, every country in a different way in the development and implementation of accounting standards. The implementation of accounting standards and by the development of the country and regional economic, political, legal, education, as well as human history and other factors, rather than a purely technical matter. As a result, there are objective criteria for national accounting differences. Of course, differences in national accounting standards have a reason for not accounting standards per se, but as economic, legal, educational level and other factors. First, accounting standards-setting bodies comparison
China's accounting standards formulated by the Ministry of Finance in charge of unification, accounting standards from the research project to publish the drafting accounting embodies all the characteristics of the management of national unity, which with foreign accounting standards to develop and publish independent stressed that the distinct characteristics. China's accounting standards from the unity government, in addition to the unified leadership by the Ministry of Finance, also in the development of accounting standards and operation of "Accounting Law" as the criterion, subject to company law, tax law, and other legal systems, as well as other accounting rules and regulations The system of supervision and auditing of a number of aspects. A variety of factors make China a great model of government to develop model guidelines. Ministry of Finance in the formulation of accounting standards in the process with absolute authority. China's standard-setting body is a quasi-official agencies, almost outside interest groups will not be subject to intervention, interest groups lobbying in China is basically non-existent. China's accounting standards-setting bodies, are basically the Ministry of Finance Division accounting staff directly involved in the development of the guidelines, and other personnel involved in the community less.

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