摘要
新会计准则的颁布实施,对企业、投资者等经济社会各方面产生诸多影响,而目前的研究焦点多集中于上市公司。随着时间推移,越来越多的非上市公司开始执行新准则,并暴露出诸多问题。主要总结分析了非上市公司新准则执行中的问题,并提出相应对策,以期抛砖引玉。
The promulgation and implementation of The Accounting Standard for Business Enterprises has influenced varioua economic and social dimensions like enterprises and investors. However, most current researches are focused only on the Listed Companies. As time goes by, more and more Non-listed Companies have begun to implement The Accounting Standard for Business Enterprises and many problems has thus aroused. This thesis mainly analyzed the problems that the Non-listed Companies are facing in the implementation of The Accounting Standard for Business Enterprises and proposed solutions to the problems.
出处
《价值工程》
2008年第10期156-157,共2页
Value Engineering
关键词
非上市公司
新企业会计准则
问题
对策
Non-listed companies
new accounting standard for enterprises
problems
countermeasures
