Study On The Accounting For The Government Grants Of Chinese Listed Companies

In recent years, the government has been the topic of discussion and to delegate. Under the socialist market economic system, rely more on self adjusting function of the market, and market failure, government subsidies has become one of the direct way of economic operation of the government involvement in the micro. Especially in our country at this stage in the overall environment of the economic downturn, especially in driving the development of industry and enterprise financial crisis to resolve, as the invisible hand, the government is playing an important role. In addition, because the government subsidies has one-time extend amount is large, and subsidies for the characteristics of the vast, if investors ignored the influence of government subsidies may make the wrong investment decisions. Due to the academic research about government subsidies most addresses the economic effect of government subsidies, and this article will research the problem of government subsidies of listed companies accounting, from the standard regulations and practice of specific problems which explore, and to provide perfect the countermeasure of these defects, to improve government subsidies of information disclosure, which is advantageous to the financial report users to make economic decisions.In this paper, based on the accounting standards for government subsidies, to our country accounting standards for enterprises no. 16- government subsidies in the overall framework of guidelines, standards of the applicable scope, government subsidies of accounting recognition, accounting measurement, disclosure and compares the international accounting standards, such as Angle system combed the related theory about government subsidies accounting. And from 2010 to 2014 in Shanghai and shenzhen A shares of listed companies to disclose the government subsidies of 11069 companies as samples, through the contrast of the last five years, we can find the characteristics of the existing government subsidies accounting present situation, analysis and research. In terms of accounting confirmation, there is a can not accurately distinguish between concepts and identify the problems of inaccurate point. In terms of accounting measurement, a disguised form of earnings management problem. The disclosure has some problems such as irregular disclosure project. To solve these problems is proposed in this paper from the aspects of government subsidy standards for perfect suggestion, so that when making accounting confirmation can grasp the concept of government subsidies, more clearly distinguish the types of government subsidies. In the measurement and disclosure can be more formal, more information symmetry.