非上市公司执行企业会计准则的分析——基于问卷调查数据

Analysis on the Implementation of Accounting Standards of Non-listed Enterprises——Based on the Data of Questionnaires

运用问卷调查的方法,就非上市公司选择会计标准的现状、影响非上市公司选择会计标准的因素等方面进行了调查。结果表明,目前大部分非上市公司并未执行新企业会计准则,不执行企业会计准则的主要原因是缺乏动因。因而,要推进非上市公司执行企业会计准则,应该努力提高其执行企业会计准则的动因,分类指导,稳步推进。

A questionnaire is used to investigate the choice of accounting standards of China＇ s non - listed companies, and the factors which influence listed companies＇ choice of accounting standards. The results show that the new accounting standard is not implemented by most of the non - listed companies at present due to their lack of motivations. However, to make the standard used by non -listed companies, we should work hard to improve their motivation to implement the standard, and give guidance to different kinds of companies.