This course enables you to have an overall understanding of Chinese accounting standards, understand the purpose, content and influencing factors of accounting standards. This course not only introduces the basic accounting standards and specific accounting standards, but also systematically combs the background and history of the formulation of CAS. Through the study of this course, you will have a clear and in-depth understanding of CAS, understand the economic logic behind the formulation of accounting standards and the differences between Chinese and foreign accounting standards. The feature of this course is a systematic and in-depth interpretation of CAS system, so that you can have an insight into the internal logic of business activities and think about the factors that affect accounting standards. If you want to broaden your understanding of accounting, welcome to this course.