Professor Xiaohui Qu, Director of Our Center, who was invited to the 2008 Annual Conference of China Business Accounting Association and the thirteenth of modern accounting theory and practice seminar, which was held in Changchun, September 10, 2008, made a keynote speech entitled "Some Basic Theoretical Issues Accounting retrospection". She put forward that the traditional financial accounting structure model has been replaced by a new structure model, the characteristics of the current structure pattern mainly for the coexistence of multiple mixing and metering properties, widely used valuation techniques, gradually weakened ratio; the objective of financial accounting mainly reflected in decision-useful concept and accountability concept. Under historical conditions of Global convergence of accounting standards, how to play the transfer function of accounting signal is worth seriously reflect and in-depth discussion.