analysis of three decades of chinas accounting theory- characteristics and hot spots（三十年的中国会计理论u2014u2014分析特点和热点）.doc

Analysis of three decades of China’s accounting theory: characteristics and hot spots Since the late 1970s has been implementing the general policy of reform and opening up, China’s economic construction through the extraordinary history of thirty years, at the turn of the century began to steadily implement the socialist market economy system and has achieved initial success of China Accounting Society at formally established in 1980 in promoting the development of accounting theory and accounting in the role of economic development contributed to innovation and has made remarkable achievements in this paper is intended to be the 20th century, 70 to 80 years, 90 years after the mid-and turn of the century three different periods of China’s economic construction changes in the environment for clues, try to study during which the basic features of accounting theory and hot issues as clues, combing the course of its development and changes in the law. First, the 20th century, 70 to 80 years of accounting theory The mid-1960s, the ten years of chaos, the Chinese national economy in great loss can not be measured, but also to make China more than ten years after the founding of the initial set up accounting system and accounting system suffered a great education and scientific research damage, stalled development of accounting theory and even varying degrees of back .20 detained late 1970s thought the ice was broken, when the academic community to seriously examine the current development of China’s accounting theory, they find that China and the International Accounting the field of theoretical research has been artificially widened from a few years. accounting academics, experts and scholars in China thus began a new journey of development of accounting theory. (A) the main features of accounting theory 1 accounting profession ideological order out of chaos Party’s Third Plenum in 1978 after a series of economic theory, a major breakthrough in research i