The discussion of the changes in accounting system in China

Accounting is a in inventible result of the development of society,and the accounting system is continuously improved with the development of accounting .The accounting system is used to adjust the economic relationship,provide reliable accounting information,and standardize accounting work and accounting behavior. There are some power and mechanism in the changes of accounting system in China;they include Marxist philosophy,the intrinsic of accounting,the Game theory in accounting system,and the need of economic globalization. In order to continuously improve accounting system and approach the international accounting,we should make use of the opportunity of joining the WTO.