The article is devoted to the comparison of Chinese, Japanese and Indian Buddhist schools. This research is based on one of the most important schools of Buddhism - Hinayana - Vaibhāṣika (Sarvastivada). This school has followers in China and Japan (Fa-hsiang school and Kusha-shu school). “Abhidharmakosa” doctrine has also affected modern Buddhist education. By studying the history of Vaibhāṣika school the authors observe the great infl uence of philosophy of this school on the development of doctrines in other schools, including the majority of Mahayana schools. Vaibhāṣika philosophy is based on the “dharma stream of consciousness theory,” which exists in the present, future and past. This philosophy differs from Mahayana and Vajrayana schools and it is the least popular of schools, but despite of all, “Abhidharmakosa” is the classic school of thought which is taught in the majority of Buddhists schools. By comparing Fa-hsiang and Kusha-shu schools the authors demonstrate that both these schools adopt the theory of the real dharma and its classifi cation, but each of these schools brought something new to the study of abhidharma. Kusha-shu school developed the “Loka-nirdesa” doctrine of the cyclic nature of the samsara, but Fa-hsiang school combined the study of abhidharma with the ideas of Yogacara school. When studying Chinese and Buddhists schools it is hard to fi nd sources and critics on “Abhidharmakosa,” but we can see the development of the ideas of the doctrine of the world of cyclic suffering by Vasubandhu. Today, there is a tendency of development of Buddhist education. Earlier monks and laymen were educated in Buddhist pagodas, but today there are many specialized Universities.