Analysis And Research On The Implementation Of The Accounting Standard For Business Enterprises

The Accounting Standards for Business Enterprises issued by the Ministry of Finance in 2001,began to be implemented by the domestic experts and scholars believe that it is the first time to achieve convergence with the International Financial Reporting Standards.As various accounting professional groups around the world have made great progress towards the convergence of national accounting standards,the work of our accounting standards and international convergence has been continuously followed up.The direct result is that the treasury promulgated a new version of the Accounting Standards for Business Enterprises in 2006,which is highly converged with the International Financial Reporting Standards.This new Accounting Standards for Business Enterprises is introduced in 2007.Since the promulgation of the Accounting Standards for Business Enterprises in 2001,the accounting work in China's enterprises has entered an era that accounting standards can be relied upon,it also means a higher requirement for the work of accountants,satisfy the internal management and decision-making rising to meet the financial information needs of the stakeholders of the enterprise.To the accountants in China,this change not only indicates a huge shift in accounting work concept,but also introduces the work of accountants into the professional state,which means accountants have to make a lot of professional judgment in their work.The performance of the Accounting Standards for Business Enterprises will directly determine the standards can take effect,and ensure the quality of accounting information of enterprises.This paper first discusses the theories related to the accounting standard,and takes a company in reality as an example,expounding the influence of the accountants on the implementation of the Accounting Standards for Business Enterprises to the financial information users,and further illustrates the practical significance of the research on the implementation of the Accounting Standard for Business Enterprises.Then around the factors related to the implementation of the enterprise accounting standards,the questionnaire survey of the implementation of the Accounting Standard for Business Enterprises was designed,including the key personnel,the professional judgment ability of the accountants,the accounting personnel's knowledge of accounting theory and the environment of the accountants.According to the results of the survey,the paper points out the following problems in the implementation of the accounting standards for enterprises in China: First of all,the accountants are too optimistic about the implementation of the standards,and they generally have a large deviation in the understanding of the nature of the accounting work.Secondly,the key personnel lack a correct understanding of the standards and practical operations,and lack the environment for the accountants to generate incentives.The reasons for the above problems are further analyzed in this paper,that is,the importance of theoretical interpretation is ignored,and the development of accounting education and professional groups in China is slow,and the speed of the introduction of the standards is not matched,and the external force of the accounting firms can't be played.Finally,this paper puts forward the following countermeasures: to strengthen the study and introduction of the modern accounting theory system;to integrate the relatively complete practical scene into the accounting education;to promote the construction of the accounting professional groups;to improve the practice level of the accounting firms;to establish and improve the internal incentive mechanism of the company.