Analysis And Research Of The Yunnan Province Unlisted Medium-sized Enterprises Implementation Of The Accounting Standards For Business Enterprises

Accounting Standards for Business Enterprises put into full implementation in domestic listed companies from January1,2007, and encourage other companies to perform. Over the past five years, government departments and academia use public data of listed companies to study the implementation of the Accounting Standards for Business Enterprises, confirmed that it’s in the smooth and efficient implementation in the criteria listed companies. With respect to listed companies, China there is a more substantial number of non-listed companies, non-listed companies in China’s economic development has a pivotal role to accurately grasp the non-listed companies in the implementation of the Accounting Standards for Business Enterprises, for normative execution, perfect great significance. Deployed according to the Ministry of Finance, Next New Accounting Standards will be full implementation in the large and medium-sized enterprises. In order to better understand the new corporate accounting standards really good job in our country, especially the implementation of the non-listed enterprises in Yunnan Province, the new corporate accounting standards in the implementation of large and medium-sized enterprises in Yunnan Province, Yunnan unlisted medium-sized enterprises to enforce corporate accounting standards are summarized, and it is particularly important. In this paper, the unlisted medium-sized enterprises in Yunnan Province, the implementation of Accounting Standards for Business Enterprises case study, Yunnan Province, unlisted medium-sized enterprises and summarized the implementation of the Accounting Standards for Business Enterprises Situation, Problems and Countermeasures full implementation of the new enterprises, large and medium-sized enterprises for the unlisted The accounting Standards admonition ideas.This thesis is divided into seven chapters: Chapter1:Introduction-Introduce the research background and significance of research ideas and frameworks, research methods and the expected contribution.Chapter2:Literature review-Perform the Accounting Standards for Enterprises related literature review from both theoretical and practical point of view of non-listed companies.Chapter3:Theoretical analysis of the Accounting Standards for Enterprises-Overview of accounting standards system development, composition and characteristics.Chapter4:Survey analysis of Yunnan Province unlisted medium-sized enterprises implementation of the Accounting Standards for Enterprises-Analysis from four aspects, the overall situation of the survey, the quality, the impact on the financial results and the quality of accounting information of the implementation of the Enterprise Accounting Standards in unlisted medium-sized enterprises.Chapter5:Measures and lessons learned the Yunnan Province unlisted medium-sized enterprises to the implementation of the Accounting Standards for Business Enterprises-Summarize the measures and experience that accounting department in charge of the implementation of the Accounting Standards for Business Enterprises, the enterprise implementation of the Accounting Standards for Business Enterprises.Chapter6:Difficulties and problems analysis of the implementation of the Accounting Standards for Business Enterprises in Yunnan Province unlisted medium-sized enterprises-Analyze the difficulties and problems from three aspects,’the Accounting Standards for Business Enterprises themselves, the government, and the corporate.Chapter7:Perfect unlisted medium-sized enterprises to implement the recommendations of the Accounting Standards for Enterprises-Analysis combined with the full text of the proposed amendments to the technical recommendations of the Accounting Standards for Enterprises and improve the effectiveness of the implementation of the Enterprise Accounting Standards policy recommendations.The main contribution of this thesis: 1. Study the implementation of the Accounting Standards for Business Enterprises in unlisted medium-sized enterprises of Yunnan Province, to identify the main problems in the corporate accounting standards and their practical use.2. Proposed to improve the technical recommendations of the Accounting Standards for Business Enterprises and advancing policy recommendations unlisted medium-sized enterprises to better implementation of the Accounting Standards for Business Enterprises.The inadequacies of this thesis:1. The limitations of the survey:the select of questionnaire enterprises with a certain degree of human factors.2. The limitations of the survey content:the design of the questionnaire only for over10common criteria.3. The limitations of the research methods:do not use modern mathematical methods...