- The discretion principle is one of accounting basic principles,simultaneously also is one kind of widespread management methods.
- In a sense, auditing is evidential.The improvement of auditing process should take into account basic evidence theory.
- In 2006, Ministry of Finance issued enterprise accounting basic standards which is not only a financial accounting concept but also a accounting regulation.
- In 30 years since reform and opening up, promoting quality-oriented education has become an important direction in accounting basic education and accounting majors education reform.
- During the era of inflation, the deny of assumption on stable currency produce the Account of Price Fluctuation or the modern Cost Control; In the age of informative, the extension of account basic body assumption is being expanded.