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2006年国家颁布了新企业会计准则,并规定自2007年1月1日起,国有大型企业和上市公司开始执行新会计准则。新企业会计准则(以下简称新准则)的颁布实施对经济社会各方面产生了诸多影响,随着时间的推移,国务院国资委要求中央企业在2008年底之前全面执行新企业会计准则,各省市国资委也先后明确了所出资企业执行新准则的时间要求,国有企业成为新准则执行的第二批主力军。从2007年第一批企业执行新准则至今,对比之后不难发现很多财务数据变动并非源于企业客观经营状况变化,而仅仅是由于新旧准则规定不同而引发,属于主观影响因素,是会计语言的重新分类和计量所致。针对新准则执行前后主观影响因素引发的数据变动,尤其是新会计准则中的公允价值原则对国有企业资产价值的确认所带来的影响,笔者作为国有企业财务人员,站在财务信息编制者的角度,对此进行了总结和分析。
In 2006, the state promulgated the new Accounting Standards for Business Enterprises and stipulated that since January 1, 2007, the state-owned large enterprises and listed companies will start implementing the new accounting standards. The promulgation and implementation of the new Accounting Standard for Business Enterprises (hereinafter referred to as the “New Standard”) have had a great impact on all aspects of economy and society. As time goes by, the State-owned Assets Supervision and Administration Commission of the State Council requires central enterprises to fully implement the new Accounting Standard for Business Enterprises by the end of 2008, It also made clear the time requirements of the newly-funded enterprises for implementing the new guidelines and the state-owned enterprises became the second batch of main force for the implementation of the new standards. From the first batch of new guidelines for enterprise implementation in 2007 up to now, it is not difficult to find out that many changes in financial data are not due to changes in the objective operating conditions of the enterprises, but only due to differences between the new and old standards. These changes are subjective factors and are accounting language Reclassified and measured due. In view of the data changes caused by the subjective factors before and after the implementation of the new Standard, especially the impact of the fair value principle in the new accounting standards on the confirmation of the value of state-owned enterprise assets, the author, as a financial officer of a state-owned enterprise, Angle, this is summarized and analyzed.