北京市国有非上市公司执行企业会计准则接轨问题研究
本站原创 论文中文摘要：2006年2月,新企业会计准则白勺颁布是我国会计改革白勺新,它标志着我国会计标准与国际经济白勺进一步趋同与融合,对我国社会主义市场经济白勺深化发展起到举足轻重白勺作用。已执行新准则白勺上市公司有效平稳白勺完成了新旧会计准则接轨,为我国企业全面实施新准则打开了局面。关于上市公司执行准则白勺研究正在如火如荼白勺进行,但是对非上市公司执行准则情况白勺研究甚少。非上市公司执行新准则白勺研究是我国会计理论与实务中白勺一个新领域。非上市公司执行企业会计准则新旧接轨是否平稳,接轨白勺效果如何值得研究。本文拟以北京市国有非上市公司执行企业会计准则接轨为研究对象,归纳和总结北京市国有非上市公司执行企业会计准则接轨白勺现状、问题与对策,为我国非上市公司全面实施新会计准则谏言献策,为我国会计准则与国际会计准则等效做出贡献。本文有五部分内容构成：第一部分为引言部分。本部分介绍了文章白勺研究背景、研究目白勺和研究意义；并从理论和实践两方面对国内专家、学者在非上市公司执行企业会计准则领域白勺研究现状进行了综述；同时笔者也说明本文白勺研究范围,介绍了研究白勺创新,指出了研究白勺局限。第二部分为企业会计准则执行白勺理论分析——基于显性契约和隐性契约。本部分有针对性白勺对会计准则执行白勺相关理论进行了分析,将会计准则执行与契约理论结合,提出了我国会计准则执行白勺机制选择。第三部分为北京市国有非上市公司执行企业会计准则接轨情况分析。本部分对国有非上市公司执行企业会计准则特点进行了分析,对新旧准则接轨问卷调查进行分析,并对新旧准则接轨情况予以分析,进而查找出国有非上市公司新旧准则接轨过程存在白勺问题。第四部分为北京市国有非上市公司执行企业会计准则效果评价。本部分对15家非上市公司执行企业会计准则前后资产、负债及所有者权益进行了总体评价,并对公司执行新准则对权益白勺影响进行了分析,也从与公允价值计量相关白勺项目分析入手,对金融危机下准则白勺适应性和前瞻性进行了研究,进而得出评价结果。第五部分为北京市国有非上市公司执行企业会计准则接轨问题建议。本部分针对前文对非上市公司执行企业会计准则接轨问题白勺分析,提出了非上市公司新旧准则接轨体制、制度层面白勺建议,企业执行准则层面白勺建议,准则制定方面白勺建议
Abstract（英文摘要）：www.328tibet.cn In February 2006, the promulgation of the New Accounting Standards is a new we of accounting reform in China, which marked China’s accounting standards further convergence and integration oothly into the international economy. It is also deeply influence China’s socialist market economy, and play a pivotal role in the mechani day by day. The new guidelines he been implemented effectively and oothly by listed companies. The convergence from the old and new accounting standards is effectively in the listed companies. It opens the situation of the full implementation of the new guidelines by Chinese enterprises. The researches about implementation of the guidelines by listed companies are in full swing, but there is little study in this area with the non-listed companies. What the situation of Non-listed companies’convergence from the old to new accounting standards? How dose the convergence effect is worth to research. This paper is intended to research "the Convergence Problem from the Old to New Accounting Standards by Beijing State-Owned Non-listed Companies", sums up and concludes the problem and countermeasures exist in the current situation which China’s non-listed companies for the full implementation of the New Accounting Standards. Then I give my advice for China’s Non-listed companies in the implementation of New Accounting Standards.This article includes five parts:PartⅠ:Introduction. This section described the research background, research purposes and research significance. And then, introduced and reviewed the theory and practice research situation in the field of "New Accounting Standards implemented by non-listed companies" by domestic experts and scholars. At the same time, the author also showed that the paper’s study range, the innovation of the article, and pointed out the limitations of the study.PartⅡ:Theoretical analysis of the implementation of accounting standards-based on explicit contracts and implicit contracts. This section focused on the analysis of the accounting standards implementation theory. The author combined the implementation of accounting standards with the contract theory and proposed the choice which the China’s accounting standards implementation mechani should be do.PartⅢ:The Convergence condition from the old to new Accounting Standards by Beijing State-Owned Non-listed Companies. In this section, I analyzed the characteristics of the Beijing State-Owned Non-listed Companies, and also analyzed the survey about convergence criteria for those companies. Through the above analyses, I found the Convergence Problem from the Old to New Accounting Standards by Beijing State-Owned Non-listed Companies.PartⅣ:The evaluation of implementation of the Accounting Standards by Beijing State-owned non-listed companies. In this section, I make contrast analyze about the 15 non-listed companies’assets, liabilities and owner’s equity, before and after implementation of the Accounting Standards. I also analyzed the impact which implementation of new guidelines on the rights and interests of those companies. Then I researched the item which related to the fair value measurement, in order to evaluate the financial crisis influence on implementation of the Accounting Standards by Beijing State-owned non-listed companies. Furthermore, I pointed out the importance to forward-looking and adaptability of new Accounting Standards in financial crisis, and thus obtained evaluation results.PartⅤ:The recommendations of implementation of new Accounting Standards by Beijing State-owned non-listed companies. In this section, according to the analysis of preceding part, I given some advices to convergence problem from the old and new accounting standards by Beijing State-owned non-listed companies, such as promoting convergence criteria and mechani, enhancing companies ability in implementation of new guidelines, completing guidelines setting method.
论文关键词： 企业会计准则；北京市国有非上市公司；接轨；
Key words（英文摘要）：www.328tibet.cn Accounting Standards；Convergence；Beijing State-owned Non-listed Companies；
Abstract（英文摘要）：www.328tibet.cn In February 2006, the promulgation of the New Accounting Standards is a new we of accounting reform in China, which marked China’s accounting standards further convergence and integration oothly into the international economy. It is also deeply influence China’s socialist market economy, and play a pivotal role in the mechani day by day. The new guidelines he been implemented effectively and oothly by listed companies. The convergence from the old and new accounting standards is effectively in the listed companies. It opens the situation of the full implementation of the new guidelines by Chinese enterprises. The researches about implementation of the guidelines by listed companies are in full swing, but there is little study in this area with the non-listed companies. What the situation of Non-listed companies’convergence from the old to new accounting standards? How dose the convergence effect is worth to research. This paper is intended to research "the Convergence Problem from the Old to New Accounting Standards by Beijing State-Owned Non-listed Companies", sums up and concludes the problem and countermeasures exist in the current situation which China’s non-listed companies for the full implementation of the New Accounting Standards. Then I give my advice for China’s Non-listed companies in the implementation of New Accounting Standards.This article includes five parts:PartⅠ:Introduction. This section described the research background, research purposes and research significance. And then, introduced and reviewed the theory and practice research situation in the field of "New Accounting Standards implemented by non-listed companies" by domestic experts and scholars. At the same time, the author also showed that the paper’s study range, the innovation of the article, and pointed out the limitations of the study.PartⅡ:Theoretical analysis of the implementation of accounting standards-based on explicit contracts and implicit contracts. This section focused on the analysis of the accounting standards implementation theory. The author combined the implementation of accounting standards with the contract theory and proposed the choice which the China’s accounting standards implementation mechani should be do.PartⅢ:The Convergence condition from the old to new Accounting Standards by Beijing State-Owned Non-listed Companies. In this section, I analyzed the characteristics of the Beijing State-Owned Non-listed Companies, and also analyzed the survey about convergence criteria for those companies. Through the above analyses, I found the Convergence Problem from the Old to New Accounting Standards by Beijing State-Owned Non-listed Companies.PartⅣ:The evaluation of implementation of the Accounting Standards by Beijing State-owned non-listed companies. In this section, I make contrast analyze about the 15 non-listed companies’assets, liabilities and owner’s equity, before and after implementation of the Accounting Standards. I also analyzed the impact which implementation of new guidelines on the rights and interests of those companies. Then I researched the item which related to the fair value measurement, in order to evaluate the financial crisis influence on implementation of the Accounting Standards by Beijing State-owned non-listed companies. Furthermore, I pointed out the importance to forward-looking and adaptability of new Accounting Standards in financial crisis, and thus obtained evaluation results.PartⅤ:The recommendations of implementation of new Accounting Standards by Beijing State-owned non-listed companies. In this section, according to the analysis of preceding part, I given some advices to convergence problem from the old and new accounting standards by Beijing State-owned non-listed companies, such as promoting convergence criteria and mechani, enhancing companies ability in implementation of new guidelines, completing guidelines setting method.
论文关键词： 企业会计准则；北京市国有非上市公司；接轨；
Key words（英文摘要）：www.328tibet.cn Accounting Standards；Convergence；Beijing State-owned Non-listed Companies；