金融危机对非上市公司执行企业会计准则的影响与启示——来自北京市国有企业集团的数据

The Influence and Inspiration of the Financial Crisis on the Implementation of Accounting Standards by State-owned Non-listed Companies——The Data from Beijing State-Owned Enterprise Group

金融危机对经济的影响是方方面面的,与我国颁布的企业会计准则直接相关的便是金融市场的大幅波动,致使会计准则规定的以公允价值计量的相关项目在此期间波动较大,从而也对新企业会计准则在特殊经济时期的适应性和前瞻性提出挑战。目前,国内外专家学者对公允价值的争论异常激烈,但并没有形成定论。本文以北京市国有集团公司为研究对象,以其在金融危机背景下执行企业会计准则的相关情况为突破点,并针对我国实际,对如何更好的运用公允价值进行核算提出了见解。

The impacts of financial crisis on the economy lie in all aspects. One impact is the severe fluctuation of the financial market, which is directly related to the promulgation of the New Accounting Standards. It also results in the fluctuation of the related items. This challenges the adaptability of the New Accounting Standards. Experts and scholars are having fierce debates on this issue , however, there is still no common sense yet. This paper aims at the State - owned companies of Beijing ,taking implementation of Accounting Standards as a breakthrough, and finally give some advice on how to make better use of fair value .