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On February 15th 2006, the Financial Ministry of China issued the “enterprise accounting criterion——basic criterion” and 38 item of concrete accounting criterion. This symbolized the establishment of Chinese accounting criterion system. Except the difference of accounting processes and international accounting criterion in the return of assets depreciation losses, the disclosure of connection side transaction and partial government subsidization, other main parts have realized an accordance with international accounting criterion. “Enterprise accounting criterion——basic criterion” was to a large extent based on the concept frame of international accounting criterion and has referred to other national concept frames, which also manifests the accordance trend in international adjustment.