| 摘 要： | Based on a thorough review, this paper points out that there is still two types of problems in the newly formulated China Accounting Standards 2006 （CAS 2006） which were enacted on Jan. 1, 2007. The first type is that some economic events have been accounted for incorrectly, and the second is confusion and misunderstanding have been caused in the practical world when some guidelines of CAS 2006 are carded out to converge to the International Financial Reporting Standards （IFRS）. In my opinion, it is a great leap to establish a set of accounting standards that harmonize with the IFRS, but China＇s accounting reform is a continuously improving process. During the process, the accounting standards setting departments shoulder heavy burden, face a dilemma, and meet some challenges. After all, China＇s accounting reform will be a long way.
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