This paper discusses on the developing direction of our country s accounting regulation,the developing direction of the accounting service market,and the developing direction of the accounting computerization.

Tax law and accounting regulation respectively have their own aims,principles and standards.

So this article is to review the construction of the accounting standards for oil and gas industry in the world, and analyzes the situation in China, then it presents some advice for the construction of such standards in China.

The accounting standards for oil and gas industry (ASOGI) is establishing, thus international practice should be learned.

Furthermore, the problems related to accounting standards mechanisms is not only an important part in accounting theory but is also a practical problem which need to research and improve accompanying with the changed economical environment.

In the paper,the author has introduced the accounting standard system in China,analyzed a series of problems of the accounting standard system in China and put forward corresponding solutions.

Asset impairment standard is one of the most controversial accounting standards.

Social environment decides accounting regulations;thus an important project currently facing China s accounting circles is how to further reform and perfect accounting regulations and how to deal with the tide of accounting globalization under such a background of economic globalization.

In order to examine the effect of accounting regulations in China capital markets, this paper takes empirical analysis on market reactions of accounting information disclosures from the angle of value-relevant research.

Whether accounting regulations are perfect or not influences the quality of accounting information.

The results indicates that the value-relevance of China s accounting information increases in accordance with the stipulation and implementation of accounting norm;there is difference in accounting information value relevance between the three factors in accounting reform in ca.

Taking research on combination between authentic-proof accounting and standard accounting as the theoretical foundation and according to the present situation of accounting reserach in China,the paper explores the research on combination and application between authentic-proof accounting and standard account.