The Development of West China:the Unity of Government Behaviour and Market Principle;

Self-motivated market principle is a modem management theory in the economics,with principle features: self-motivated,controllable,self-motivated object,and repetitive frictions between the subject and object.

Stick to the historical dialectics, to make a concret analysis of contradiction of market principle as well as its value, combining the market pri.

Accounting Norms can be divided into two kinds: one is principle-based;the other is rules-based.

The current problem with China CPA trade is the quality of its personnel with high professional ability but low moral character,which makes rule-based auditing standard unsuitable to CPA trade.

Accounting Standards Institutions all over the world have considered deeply whether Accounting Standards Modes should be rule-based or principle-bases since Enron Incident.

Any approach, rule-based or principle-based, is appropriate, if it is compatible to its accounting context.

Since Enron s case, it has been taken for granted that just like Enron, listed companies can use roles-based accounting standards to manage earnings by devising transactions to elude standards, and listed companies can t use principles-based standards to manage earnings.

The advantages and disadvantages of the principle orientation and rule orientation are analyzed due to the changes of the American institutions making the accounting principles.