2010 Professional Committee of China Accounting Society Basic Accounting Theory Seminar and Ninth accounting and financial issues Seminar - fair value and financial held at Xiamen University The seminar is organized by Professional Committee of China Accounting Society basic accounting theory, center for accounting Studies of Xiamen University which is a key Humanities and social science research of college and university, the national "985 Project" Philosophy and Social Sciences Innovation Base , Financial Management and Accounting Research Institute of Xiamen University and the National key disciplines accounting of Xiamen University, and it was held in Xiamen University On March 21, 2010. The conference received 40 papers, and there will be 9 papers that report during the conference after reviewed by Professional Committee of China Accounting Society accounting basic theory. More than one hundred experts from famous universities, research institutes and government agencies attended the meeting. Professor Xiaohui Qu, the chairman of Professional Committee of China Accounting Society accounting basic theory and director of Center for accounting studies of Xiamen University, preside the opening ceremony. Professor Jianfa Li, Vice-president of Xiamen University, gave a welcoming speech on behalf of the Chinese Accounting Association, Professor Shouhua Zhou, deputy Secretary-General, gave a speech on behalf of China accounting Society. Meanwhile, the conference invite the well-known economist, management scientists, accounting scientist Professor JiaShu Ge ,and he reported about "Viewpoints of Reflections on the fair value" ;Yuying Liu, director of Finance Accounting Ministry, reported "China Accounting Reform and Development" ; Professor Daoyang Guo of Zhongnan University reported "the origin of human accounting Thought of" theme of the report. Jianqiao Lu ,director of Ministry of Finance Accounting Division, reported "Issues of Financial Accounting Conceptual Framework" . Professor Shaohua Chen from Xiamen University, Professor Shanping Wang of Hunan University, professor Feng Liu from Zhongshan University, Professor Yuan Fu from Xiamen University respectively chaired the various stages of the session. Professor Yongze Liu from DongBei University of Finance and Economics, Professor Di Gai from Tianjin University of Finance and Economics and some others reported nine papers, professor Zhong Ma from Beijing Jiaotong University, Professor Fengsheng Qian from Shanghai University of Finance and Economics, Professor Donglin Xia from Tsinghua University gave reviews respectively. 2010 Working meeting was hold by the China Accounting Society of Basic Accounting Theory Professional Committee during the meeting. Professor Shouhua Zhou, deputy Secretary-General, from China Accounting Society, Ms. Ling Yu, director of China Society of accounting, attended the meeting.Professor Xiaohui Qu from Xiamen University, Professor Donglin Xia from Tsinghua University, Professor Feng Liu from Zhongshan University, Professor Di Gai from Tianjin University of Finance and Economics, the director of Ministry of Finance Accounting Department Jianqiao Lu and other 18 members attended the meeting. The paper "dynamic adjustment of fair value and executive compensation contracts" written by Hao Liu, ErJia Yang ,Z eng Sun was awarded the best paper. The paper "market price, the value of fair value measurement and discovery" written by Qiang Liu and the paper" application Problems and Solutions investment property of fair value measurement model" written by Yong Ze,Yan Ma were awarded excellent papers and were presented by the Professor Feng Liu from Zhongshan University and the deputy chairman of the China accounting Society of professional Committee of basic accounting theory. The fair value and financial accounting research has been a hot topic, although the research in this field has achieved fruitful results. But,under the Chinese special economic system condition in the background of the current international situation, these issues that how to carry out original research, how to make fair value and financial presentation more standard, rigorous, and realistic, how to promote China accounting research internationally ,how to provide incremental contribution to accounting theory and practice, have yet to be our in-depth reflection and exploration. The conference of fair value and financial presentation have a greater impact on the promotion of research and internationalization.
