This paper analyses the principle and equalization criterion of blind equalization technology,introduces its development,and devotes the further study way.

Modification,Innovation,and Imperfectness of New Accounting Principle;

On the International adjustment of accounting principles;

Interaction and Concession between Accounting Principle and Tax Law;

A creative idea on the construction of accounting principles of China;

Modeling, Depending Environment & Theoretical Analysis of Establishment of Accounting Principles;

Earnings Management and the Accounting Principles Influence on It;

Thinking about the choice of information neutrality or economic consequence——Based on the constitution of accounting standards;

Analyses on the application of fair value measurement attribute in accounting standards;

Analysis of constituting mode of accounting criterion;

It is also emphasized on the great changes in twelveaspects,such as to carry outthe accounting criterion,to put into use the accounting l.

After comparing and analyzing the"Accounting Standards for Business Enterprises——Basic Standard"and theories and content of respective financial statements,this paper interprets the implementation of the newly issued accounting criterion,which will have a dramatic effect on the disclosure of financial positions and performances of listed companies and the quality of accounting information as well.