The Problems And Countermeasures Of Accounting Standards In The Implementation Of CH Company

Ministry of Finance on February15,2006officially launched the "New AccountingStandards" and to require listed companies to go into effect January1,2007,Other enterprisesto encourage implementation. Forced affected by national policies and regulations, and to belisted domestic listed companies as well as most of the state-owned enterprises have basicallyimplemented the new accounting standards, but as an important component of the nationaleconomy, one of the private enterprises are still most part not yet executed. The Ministry offinance to complete the disclosure of fair value measurement, joint venture, in othersubjects of rights in2013three new guidelines and the presentation of financialinstruments, financial statements, long-term equity investment, the consolidated financialstatements, workers pay five revised standard of public comment and revision of guidelinesfor the application, andbasically complete the corresponding standard, the enterpriseaccounting standards system has been further improved. With the system of accountingstandards continue to improve, become the implementation problem of privateenterprise accounting standards is particularly important.This paper first sort out the theoretical foundation of the implementation ofaccountingstandards, then analyzing the present situation of CH company accounting andimplementation problems, and some useful experience ofdeveloped country such as Britainand the implementation of accounting standards for reference, on the basis of this, put forwardthe feasible countermeasure on the specific implementation of the accounting standards forCH company.The first chapter introduces the research background, research significance and researchstatus at home and abroad. The second chapter elaborates the theory basis of theimplementation of accounting standards, including the system and implementation, control and motivation, law and reputation, etc.. The third part ofthe status ofimplementation of the present status of development, CH company’s external developmentenvironment and accounting standards are analyzed,based on the analysis of accountingstandards CH implementation problems. The fourth part is the United States and Japan andother countries of the accounting standards implementation experience reference. The fifthpart is the accounting standards CH implementation problems put forward the specificcountermeasures. Through the above summarized the enforcement and selfenforcement and implementation of accounting standards system. To enforce thegovernmentregulation system and improve the legal deterrent effect, the self implementation includingthe reputation mechanism, the mechanism of corporate governance, internal control, mediasupervision, the quality of personnel etc. The two complement each other, complement eachother.