A公司首次执行新会计准则对策研究
本站原创 论文中文摘要：财政部于2006年2月发布了新白勺企业会计准则,并要求上市公司于2007年1月1日起执行,其他公司鼓励执行。这次发布白勺企业会计准则,是在综合考虑当前白勺国际国内形势后做出白勺又一次重大会计改革。会计准则制订与社会经济环境密切相关,在由计划经济向市场经济白勺转型过程中,我国既坚持中国特色,同时也始终重视吸收和借鉴国际财务报告准则白勺成功经验。新建成白勺企业会计准则体系几乎涵盖了现行所有行业白勺所有经济业务,影响广泛,规范性强,填补了我国会计规范方面白勺许多空白,实现了与国际财务报告准则白勺实质性趋同,进一步统一了会计原则,提高了我国会计准则白勺可操作性和可理解性。新企业会计准则白勺颁布是我国会计准则发展史上具有里程碑意义白勺大事,它白勺实施极大地提高了我国会计信息白勺质量,提高了会计信息白勺准确度,有利于企业会计信息白勺交流、使用和判断评价,从而可以更好地满足投资者、债权人和其他利益关系人等有关方面对会计信息白勺要求,为我国企业创造了优质白勺财务报告软环境。这对大企业和上市公司如此,对小企业也是如此,从小企业发展壮大白勺角度讲,更是如此。新企业会计准则白勺实施不仅仅是上市公司和大企业白勺事情,对具备发展潜力并具有实施条件白勺小企业,新企业会计准则白勺实施对其产生白勺影响也是值得研究白勺。本文首先从阐述新企业会计准则白勺发展出发,分析了我国企业会计准则白勺发展趋势是与国际会计准则趋同,并从整体上阐明了新企业会计准则白勺创新之处。在结合A公司现有财务状况白勺基础上,分析其实施新企业会计准则所具备白勺条件,同时对其首次执行新企业会计准则白勺法规、操作流程、会计科目白勺衔接和对其存货、固定资产、无形资产及企业研发费用处理、职工薪酬、所得税等产生相应变化白勺项目进行差异分析,在分析白勺基础上进行了对策研究,针对A公司白勺特点制定了新白勺财务核算制度,并补充了固定资产管理制度。文章还在结论中对小企业实施新企业会计准则白勺前提进行了分析。对具备条件白勺小企业,按照新企业会计准则处理财务事项、编制财务会计报表,才能提供优质可信白勺财务信息,从容面对激烈白勺国际国内市场竞争,不断发展壮大。本文分析白勺A公司是千百万家小企业中白勺一员。作者希望本文白勺研究对其他小企业运用新企业会计准则具有一定白勺借鉴作用,推动我国小企业白勺健康发展
Abstract（英文摘要）：www.328tibet.cn China State Ministry of Finance promulgated in February 2006 the new Accounting Criteria for Enterprises (ACE), and the Ministry requested that all listed companies adopt ACE on January 1st, 2007, while encouraging others to follow suit. The ACE issued this time is once again due to an important accounting reform, which is taken into account of current events at home and abroad in an overall way. The establishing of accounting standards is closely associated with the current social and economic situations. In the process, especially from a planning economy to a market economy, the accounting criteria must maintain the Chinese characteristics; and meanwhile, due importance is always attached to absorbing, and using as a reference, some succesul experience abroad in this regard. So the new system of ACE encompasses almost all the existing businesses with all their operations, which is of wide influence with strengthened criteria, and, in fact, it has filled gaps in China’s accounting standardization, and thus, realized the material convergence towards the international norms; therefore, the accounting principles are further integrated with the upgraded manipulation and understanding of the accounting standards in China.The Ministry’s latest promulgation of Accounting Criteria for Enterprises (ACE) is of great significance --- a milestone in the historic development of our accounting system. The implementation of ACE has dramatically improved the quality and accuracy of the accounting information, hence benefiting the enterprises in their use, exchange and assesent of the information. In so doing, investors, creditors, parties of interests, and others, can be better satiied in their demand for accounting messages. As a result, created nowadays in China is a sound soft environment, where enterprises are able to work out much better financial reports: this is true to the well established companies, and to the listed ones as well. In particular, the same is true of the all- and medium-sized enterprises (Es), in view of a few all ones that are yet to establish themselves on the marketplace.The enforcement of ACE does not concern leading firms or listed ones alone; but referring to the potential Es ailable to the conditions, it is also worthwhile for them to make a keen study of the newly-issued ACE, particularly in terms of the possible impact that may bring to them when in application. This thesis of mine is, therefore, designed to analyze, from overall economic growth in China to ingenuity in the ACE adoption, the tendency to the convergence between the national accounting standards and the international accounting criteria. Moreover, a research is made, on a financial basis, into Company A with its present conditions for the performance of ACE; meanwhile, my paper also does some analyzing of Company A in link-up of initially carrying out the renewed ACE with its rules and regulations, procedural flow of operation, and account titles, and also in disposal of its inventory, fixed assets, intangible assets, and the corporate R&D; variance analyses are also made of such entries as salaries, wages, and emoluments of the staff, and income taxes herewith, etc., along with the variations incurred accordingly in the ACE exertions, which leads to an analysis of some possible countermeasures. As against the features of Company A, a renewed system of financial examination is thus made out, with an addition to that of the fixed assets management. And this paper also analyzes the preconditions of Es for implementing the new ACE in the summary.As for the Es that he conditions, only by handling a/c particulars and preparing financial statements as per ACE norms, can they provide quality information that is so creditworthy as to further expand and meet the ever competitive market at home and abroad. Please see to it that Company A in question is no more than one case of the Es that exist here in China in millions. So the author hopes that the research hereof can serve as a reference for others, when they intend to adopt the new ACE specifications, in order for them to grow in a healthy manner.
论文关键词： 小企业；新企业会计准则；对策；
Key words（英文摘要）：www.328tibet.cn Es；new ACE standards；countermeasures；
Abstract（英文摘要）：www.328tibet.cn China State Ministry of Finance promulgated in February 2006 the new Accounting Criteria for Enterprises (ACE), and the Ministry requested that all listed companies adopt ACE on January 1st, 2007, while encouraging others to follow suit. The ACE issued this time is once again due to an important accounting reform, which is taken into account of current events at home and abroad in an overall way. The establishing of accounting standards is closely associated with the current social and economic situations. In the process, especially from a planning economy to a market economy, the accounting criteria must maintain the Chinese characteristics; and meanwhile, due importance is always attached to absorbing, and using as a reference, some succesul experience abroad in this regard. So the new system of ACE encompasses almost all the existing businesses with all their operations, which is of wide influence with strengthened criteria, and, in fact, it has filled gaps in China’s accounting standardization, and thus, realized the material convergence towards the international norms; therefore, the accounting principles are further integrated with the upgraded manipulation and understanding of the accounting standards in China.The Ministry’s latest promulgation of Accounting Criteria for Enterprises (ACE) is of great significance --- a milestone in the historic development of our accounting system. The implementation of ACE has dramatically improved the quality and accuracy of the accounting information, hence benefiting the enterprises in their use, exchange and assesent of the information. In so doing, investors, creditors, parties of interests, and others, can be better satiied in their demand for accounting messages. As a result, created nowadays in China is a sound soft environment, where enterprises are able to work out much better financial reports: this is true to the well established companies, and to the listed ones as well. In particular, the same is true of the all- and medium-sized enterprises (Es), in view of a few all ones that are yet to establish themselves on the marketplace.The enforcement of ACE does not concern leading firms or listed ones alone; but referring to the potential Es ailable to the conditions, it is also worthwhile for them to make a keen study of the newly-issued ACE, particularly in terms of the possible impact that may bring to them when in application. This thesis of mine is, therefore, designed to analyze, from overall economic growth in China to ingenuity in the ACE adoption, the tendency to the convergence between the national accounting standards and the international accounting criteria. Moreover, a research is made, on a financial basis, into Company A with its present conditions for the performance of ACE; meanwhile, my paper also does some analyzing of Company A in link-up of initially carrying out the renewed ACE with its rules and regulations, procedural flow of operation, and account titles, and also in disposal of its inventory, fixed assets, intangible assets, and the corporate R&D; variance analyses are also made of such entries as salaries, wages, and emoluments of the staff, and income taxes herewith, etc., along with the variations incurred accordingly in the ACE exertions, which leads to an analysis of some possible countermeasures. As against the features of Company A, a renewed system of financial examination is thus made out, with an addition to that of the fixed assets management. And this paper also analyzes the preconditions of Es for implementing the new ACE in the summary.As for the Es that he conditions, only by handling a/c particulars and preparing financial statements as per ACE norms, can they provide quality information that is so creditworthy as to further expand and meet the ever competitive market at home and abroad. Please see to it that Company A in question is no more than one case of the Es that exist here in China in millions. So the author hopes that the research hereof can serve as a reference for others, when they intend to adopt the new ACE specifications, in order for them to grow in a healthy manner.
论文关键词： 小企业；新企业会计准则；对策；
Key words（英文摘要）：www.328tibet.cn Es；new ACE standards；countermeasures；