非上市公司企业会计准则执行现状、问题与对策——湖北省赤壁市非上市公司执行会计准则情况调查

发布时间：2018-01-22 22:42

本文关键词： 非上市公司企业会计准则新准则会计准则体系公允价值湖北省赤壁市规模企业执行现状多层次资本市场体系　出处：《财会通讯》2013年34期 　论文类型：期刊论文

【摘要】：正新企业会计准则体系的全面建立与实施是我国会计改革的重要成果,对企业会计信息质量的提高、多层次资本市场体系的健全将具有重要意义。在上市公司中,新准则得到以平稳有序有效地执行,但非上市公司、企业国家未强制规定执行企业会计准则,由此导致非上市公司在执行会计准则中存在一些问题,需要予以改进。笔者结合自身工作实践,以湖北省赤壁市(县级市)规模企业(非上市公司及企业)为研究对象,对中小城市非上市公司、企业执行企业会计准则的总体情况及原因作了分析。从调查情况看,大多数执行了新企业会计准则的企业未提出意见,并认为执行中未遇到与
[Abstract]:The overall establishment and implementation of the new accounting standards system for enterprises is an important achievement of accounting reform in China, which improves the quality of accounting information in enterprises. The improvement of multi-level capital market system will be of great significance. In listed companies, the new standards have been implemented smoothly and effectively, but the non-listed companies and the enterprise countries have not enforced the implementation of enterprise accounting standards. As a result, there are some problems in the implementation of accounting standards of non-listed companies, which need to be improved. Taking Chibi (county level city) scale enterprises (non-listed companies and enterprises) as the research object, this paper studies the non-listed companies in small and medium-sized cities. The general situation and reasons for enterprises' implementation of accounting standards for enterprises are analyzed. According to the survey, most enterprises that have implemented the new accounting standards for enterprises have not put forward their opinions, and consider that they have not met with the new accounting standards in their implementation
【作者单位】：湖北省赤壁市纪律检查委员会;
【分类号】：F233
【正文快照】： 新企业会计准则体系的全面建立与实施是我国会计改革的重要成果,对企业会计信息质量的提高、多层次资本市场体系的健全将具有重要意义。在上市公司中,新准则得到以平稳有序有效地执行,但非上市公司、企业国家未强制规定执行企业会计准则,由此导致非上市公司在执行会计准则中存

【相似文献】