The Study On Weaving For State-owned Enterprise Convert Imitate Accounting Forms For Reporting

Establishing modern enterprise system is the aim of deepening state-owned enterprise reform. Company system is one of the most widely probe model at present. In recent years, lots of experimental state-owned enterprise go through, adjust manage fashion, property exfoliate, go on market, and gained notable economic benefits. With the experimental work, spread out step by step . lots of concern policy , standard appear publicly. How to scientific and national supply the standard accounting data before state-owned enterprise listed to the user, is the most eagerly to solve problem with technical nature and difficulty.For enterprise go on market, must supply accounting data, law, code and concern force demand. For example: supply the accounting report for go on market three years ago. In the past the enterprise's main characteristic is "enterprise conduct (another) society". The enterprise and government can't divide their own duty. State-owned enterprise convert must involve property management, put some duties which society must assume and concern property away. In this case, the enterprise which has gone on market can't supply originally matrix company's accounting data directly. Because at this time, these enterprise's property, debt, rights and interests condition, have changed extraordinary after property exfoliate, didn't possess concern code, request accounting forms for reporting. In reality, the solve way is supply imitate weave and weave imitate accounting forms for reporting.But, imitate weave accounting forms for reporting is now short of unify, reasonable force standard and guide, also did by the general affair offices and enterprises themselves. So these accounting data are short of compare, often deviate reality, gloss over these enterprise's achievement badly, can't genuine reflect enterprise's future profit trend, so these data's available value discounted.Lots of scholar have researched "imitate accounting forms for reporting's weave" Had gained successfully achievement. This article is summed up by exist theory and experience make further explore on imitate accounting forms for report's basic of theory, information's quality, weave assume, weave principle and concrete system component, in the hope of establish a suit of complete, rational and feasibility ways.