Research On Government Subsidy Accounting Information Disclosure Of Listed Companies In Beijing

Government subsidies as the government macro-control market is an important means for the development of specific industries, encourage enterprises to research and innovation, the government every year to give businesses a lot of financial support. In 2014,a listed company in Beijing received a total of 36.547 billion yuan government subsidy,then, a listed company in Beijing to obtain government grants total net profit of 513.504 billion yuan, government grants accounted for net profit ratio reached 7.12%, massive government subsidy has become an important part of corporate profits. Therefore, we believe that full disclosure of the profitability of their own government subsidies necessary to help users of financial statements a comprehensive understanding of the situation of enterprises to obtain government subsidies, the correct assessment of the enterprise, to make the right investment decisions.Firstly, the relevant literatures government subsidies have been summarized and found that most of the existing literature is to study the effect of government subsidies and incentives, few government grants related to research in accounting information disclosure of the existence of the problem. Then the theory of government subsidies and government grants accounting standards are introduced, which include the theory of government grants and capital income approach method, the method and the total net method, the fair value and the nominal value method, and accrual method cash basis method. Government grants accounting standards, this article introduces the main content CAS16 and IAS20 and compare their similarities and differences.In practice, in order to understand the status of Beijing regional government subsidies,this paper selects the 2010 Beijing Region- 2014, all listed companies, through the analysis of annual reports summarizing the status quo in Beijing listed government companies subsidies, Analysis of Government Accounting for Government Grants information under this disclosure of the problems and improve the accounting information disclosure to provide support. Next, select the text in Beijing in 2014 to obtain government grants annual reports of listed companies, listed companies summarize government grants Accounting Information Disclosure Problems in the Beijing area, problems include failure to fully disclose the type and amount of government subsidies, tax refund excluding government subsidies, government subsidies cash flow generated by not fully disclosed inthe cash flow statement, government grants report disclosed a lack of internal links and so on. Finally, I found for the problem of practical research, government grants for improving accounting information disclosure and strengthen the supervision of government grants Suggestions basis, in the hope of listed companies accounting treatment of government grants provide a contribution.