| Under the socialist market economy system with public ownership as the main body in China,"government subsidy" has become one of the direct ways for the government to participate in the micro-economic operation.In February 2006,the ministry of finance promulgated the "accounting standards for enterprises no.16 a government subsidy",which defines it as the monetary or non-monetary assets obtained by enterprises from the government,including fiscal appropriation,fiscal interest discount,tax return,etc.,and stipulates that China adopts the total amount method for accounting treatment.Because of the complexity of the real "government subsidies" form,"government subsidies" accounting of listed companies and information disclosure become hot difficult problem,including the concept of "government subsidies" is not clear,government subsidies category differentiate difficulties,differences exist in the accounting and information disclosure and nonstandard problems,etc.,as a direct result of the new energy automobile enterprise performance inflated,accounting information distortion,certain economic consequences,affecting decision-making effectiveness,but also potentially threatens the viability of a new energy automobile enterprise in the future.In 2017,the "government subsidy" guidelines focus on the content of specific application level to carry out revision,further standardize the confirmation,measurement and disclosure of "government subsidy" in China.The release of the new standards aims to align accounting with increasingly complex economic operations and international accounting standards,to help enterprises clarify the real business situation,improve the quality and transparency of government-subsidized accounting information,and thus better support the future development of the new energy automobile industry.This,to some extent,responds to the relevant accounting practice problems of Chinese enterprises.However,does the formulation of the new "government subsidy" standard improve the quality of accounting information? What are the other problems? Combined with the specific implementation of the revised accounting standards in byd,this paper explores the use and effectiveness of the new standards in the new energy automobile industry,and puts forward corresponding Suggestions for the implementation of the new standards and the enterprises' response to the possible problems in the new standards.This paper is divided into six chapters.The first chapter is the introduction,which mainly describes the background and significance of this paper,research methods and research ideas,and elaborates on the research status at home and abroad and the possible innovation of this paper.The second chapter firstly puts forward relevant theories,and then introduces the development process and main revision contents of government subsidy criterion in detail.The third chapter is the background analysis of government subsidy of new energy automobile industry.This chapter first gives an overall overview of the new energy automobile industry,and then delves into the current situation of government subsidies in the new energy automobile industry.It analyzes the specific situations such as the course of subsidy,the intensity of subsidy and the types of subsidies,laying a foundation for the case study in the next chapter.Chapter four is the key chapter of this paper,exploring the impact of the new code on byd.First,the background of byd and the current situation of government subsidies are introduced.Then,the reasons for case selection are explained.Then,the impact of the new standards on byd is explored from the perspective of accounting treatment and statement item disclosure.In chapter five,the countermeasures for the implementation of the new standards are proposed based on the direction of "government subsidy" standards and the perspective of enterprises' response to the new standards.The sixth chapter is the conclusion and prospect. |
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