政府补助会计研究
本站原创 论文中文摘要：本文在查阅大量政府补助会计论文文献白勺基础上,归纳总结了政府补助会计核算白勺理论,归纳比较了中国CAS16、国际会计准则IAS20、英国SSAP4白勺政府补助会计准则白勺具体规定,详细比较了我国新旧会计准则政府补助会计核算白勺差异。尝试了上市公司政府补助会计核算白勺数据统计分析,引出了上市公司政府补助会计核算值得研究白勺问题。探讨了新所得税税法下政府补助所得税会计白勺处理。列举了上市公司相关白勺案例,归纳了典型白勺政府补助种类会计核算白勺基本原则。结合上市公司实务执行情况,对完善准则白勺意见做了探讨
Abstract（英文摘要）：www.328tibet.cn On the basis of the research from a large number of related literatures and papers, summarized accounting theory of government grants, compared deep CAS16 IAS20 SSAP4. A detailed analysis of the old and the new Government Grants Accounting Standards, analyzed detailed government grants accounting rules under new Enterprise Income Tax Law. And cited the case of listed companies-related, clearly summed up the main different types of government grants of basic rules of accounting. Based on new guidelines for the interpretation of CAS16, combined with practical implementation of listed companies, try a government grants of listed companies accounting for the data statistical analysis, led to government grants of listed companies accounting issues to be studied, advices on improving the guidelines to do was discussed.
论文关键词： 政府补助；会计准则；比较；新所得税税法；上市公司；
Key words（英文摘要）：www.328tibet.cn Government Grants；Accounting Standards；Comparison；New Enterprise Income Tax Law；Listed Companies；
Abstract（英文摘要）：www.328tibet.cn On the basis of the research from a large number of related literatures and papers, summarized accounting theory of government grants, compared deep CAS16 IAS20 SSAP4. A detailed analysis of the old and the new Government Grants Accounting Standards, analyzed detailed government grants accounting rules under new Enterprise Income Tax Law. And cited the case of listed companies-related, clearly summed up the main different types of government grants of basic rules of accounting. Based on new guidelines for the interpretation of CAS16, combined with practical implementation of listed companies, try a government grants of listed companies accounting for the data statistical analysis, led to government grants of listed companies accounting issues to be studied, advices on improving the guidelines to do was discussed.
论文关键词： 政府补助；会计准则；比较；新所得税税法；上市公司；
Key words（英文摘要）：www.328tibet.cn Government Grants；Accounting Standards；Comparison；New Enterprise Income Tax Law；Listed Companies；