Sponsored by the Ministry of Finance and the people's Government of Xiamen City, hosted by Fujian Provincial Finance Department and the Xiamen Bureau of Finance and the Xiamen National Accounting Institute, supported by Center for Accounting Studies of Xiamen University, Xiamen accounting association and Association of Certified Public Accountants in Xiamen, the third Accounting Forum on both sides of the Taiwan Strait of Strait Forum will be grandly held in Xiamen International Conference Center from 12 to 13 in June 2011. Professor Xiaohui Qu, director of the center, has made a speech entitled "theoretical reflection on the convergence of accounting standards".