CH公司会计准则实施存在的问题和对策研究.pdf

万方数据 Subject ： The problems and Countermeasures of accounting standardsintheimplementationofCHcompany Specialty ： MasterofBusinessAdministration Name ： ZhuYuanbin (Signature Instructor ： WangLan (Signature Abstract Ministry of Finance on February 15, 2006 officially launched the New Accounting StandardsandtorequirelistedcompaniestogointoeffectJanuary 1,2007,Otherenterprises to encourageimplementation.Forced affectedbynationalpolicies andregulations, andtobe listeddomesticlistedcompaniesaswellasmostofthestate-ownedenterpriseshavebasically implemented the new accounting standards, but as an important component of the national economy,one oftheprivate enterprises are stillmostpart not yet executed.The Ministry of finance to complete the disclosure of fair value measurement, joint venture, in other subjects of rights in 2013 three new guidelines and the presentation of financial instruments, financial statements, long-term equity investment, the consolidated financial statements,workers pay fiverevised standard ofpublic comment andrevision of guidelines for the application, andbasically complete the corresponding standard, the enterprise accounting standards system has been further improved. With the system of accounting standards continue to improve, become the implementation problem of private enterpriseaccountingstandardsisparticularlyimportant. This paper first sort out the theoretical foundation of the implementation ofaccounting standards, then analyzing the present situation of CH company accounting and implementation problems, and some useful experience ofdeveloped country such as Britain andtheimplementationofaccountingstandardsforreference,onthebasisofthis,putforward the feasi