More specifically, it compares their avoidance systems, declaration of interests, disposition of assets, and post-service examination of civil servants, analyzes their merits and defects, and suggests that Mainland can learn Hong Kong s mature practice in declaration of conflicts of interest, disposition of assets, and post-service examination s.

The definition of the firm account asset goes through the growth process from the views of cost,resource,future economic profit to property.

A probe into accounting treatment of selling_buy back business;

Viewpoints on Goodwill Accounting Treatment;

Uncertainty in Self-made Intangible Assets and Innovation in Accounting Treatment;

Simply analyzing on the new enterprise income tax law operation of the fixed assets and the accounting disposal;

Based on the practical environment problem, this paper illuminates the significance of environment cost accurately, and analyzes the different generalization and the item of environment cost, and discusses the accounting disposal mode and the existing problem.

This article firstly expounded the different meaning of debt restructuring in the old and new accounting standards,then illustrated corresponding amendment of accounting disposal method,finally,it summarized the far-reaching influence of the new accounting standard on China s enterprises.