国有非上市公司执行企业会计准则接轨问题探讨——基于北京市国有企业集团的数据分析

The Conformity of State-owned Non-listed Companies to Business Accounting Standards-An Empirical Analysis Based on State-owned Enterprise Groups in Beijing

2007年我国上市公司执行新企业会计准则后,只有完成新旧准则的平稳接轨,才能为企业会计准则的有效执行奠定基础。通过对北京市15家国有企业集团(非上市公司)实际数据的研究,揭示和分析国有企业集团试点单位执行新企业会计准则的情况及问题,认为:应当全面提升企业的经营管理水平和防范风险能力,提高企业会计准则的适用性,加大政府有关部门监管力度与政策协调,切实解决国有非上市公司执行新准则过程中存在的问题。

After the implementation of the new business accounting standards at listed companies in China in 2007, smooth transition from the old standards to the new ones are required to lay a foundation for enforcing the new ones. This paper analyzes data for 15 state-owned enterprise groups （non-listed companies） in Beijing to illustrate the situation and problems in enforcing the new standards at the pilot companies. It is concluded that we should improve business management and ability to guard against risks in all respects, enhance the suitability of business accounting standards, and strengthen government regulation and policy coordination in order to solve the existing problems.