Discussion on the Bottleneck of Comprehensive Accounting Information: Accounting Information Standard
Wang Shun-jin · Procedia Engineering · 2012
China's current computerized accounting standard because of its “hand-thinking”, “national standard” applied a mere formality, etc., does not apply to accounting information. Limitations of issued accounting information standards become the bottleneck of comprehensive promotion of China's accounting information. The accounting regulation system should be modified, the management system and the accounting information standard system should be established.