This artile deals with the differentiation of normative accounting research and physical evidence accounting research,with the systematic explanation of the features of both and with the necessity that both of them need to supplement each other.

This paper mainly gives some experiential opinions on how to strive for the national social science fund item and provincial social science programming task and how to write economic thesis, in particular on the direction and methods of the theme option, and also on the normative research and demonstrative research.

Demonstrational research is of vital importance in the management research specification.

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.

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.