新政府会计和企业会计的研究.docxVIP

Researchon New Government Accounting and Corporate Accounting. Abstract:With the development of economy and society and the deepening of supply-side reforms, Chinas original budget accounting system is relatively simple, and its content is difficult to adapt to the new situation, the needs of the new situation and the information requirements of the governments comprehensive financial report. Therefore, it is imperative to formulate government accounting standards for accrual accounting with Chinese characteristics. In order to meet the needs of socialist economic development, the Ministry of Finance has formulated and promulgated the Government Accounting Standards-Basic Standards from January 1, 2019. Implementation, we compare and analyze the similarities and differences between the Government Accounting Standards and Enterprise Accounting Standards to help financial personnel deepen the differences and connections between the new government accounting and corporate accounting, to grasp the relevant standards faster and better, and provide them to the accounting More theoretical knowledge and employment direction of personnel. Keywords：Government accounting,Business Accounting,difference,contact  目 录 TOC \o 1-3 \h \z \u 第1章 绪 论 1 1.1研究背景和意义 1 1.1.1本课题的研究背景 1 1.1.2本课题的研究意义 2 1.2文献综述 2 1.2.1国外研究 2 1.2.2国内研究 3 1.3研究方法和内容 5 1.3.1.研究方法 5 1.3.2研究内容 5 第2章 新政府会计和企业会计近几年改革后的内容变化差异 7 2.1新政府会计和企业会计的根本差异 7 2.2会计要素的差异 7 2.3会计信息质量特征差异 8 2.4财务报告的差异 8 2.5编制会计报告的异同 8 第3章新政府会计和企业会计之间的关联性 10 3.1账户变化方面 10 3.1.1资产类账户 10 3.1.2负债类账户 10 3.2会计核算目标方面 10 3.3财务报表方面 11 3.4会计恒等式的联系 11 第4章 新政府会计和企业会计的优点及存在问题 13 4.1新政府会计的优点 13 4.1.1合理统一现行政府会计制度 13 4.1.2重塑单位会计要素 13 4.1.3“平行记账” 13 4.2企业会计的优点 14 4.2.1适应社会主义市场经济 14 4.2.2完善企业管理制度 14 4.2.3财务会计与管理会计相结合 14 4.3新政府会计存在的问题 14 4.3.1会计实操运用不灵活 14 4.3.2内部的改革意识不足 15 4.3.3新政在实操中仍有问题 15 4.4企业会计存在的问题 15 4.4.1财务信息公开程度低 15 4.4.2内部财会审计力度低 16 4.4