Making researches on and development and perfection of the accountancy criterion system have great theoretical and practical significance for the improving of the quality of the accountancy information, avoiding the fidelity of the accountancy information and promoting the development of the accountancy theory. On basis of the overall situations and existing problems of China's accountancy criterion system, the article makes 6 items of recommendations in respect of establishing and gradually modifying China's accountancy criterion system, so as to promote the development and perfection of China's accountancy criterion system.