我国企业会计标准应用的现状、问题及改进建议——基于问卷调查的分析

The Status, Problems and Advices of the Application of the Enterprises Accounting Standards——Based on the Questionnaire Survey

当前我国会计标准包括《企业会计准则》、《企业会计制度》和《小企业会计准则》。企业应采用什么标准、应用中有什么难点问题、下一步应该如何改进,为了回答上述问题,笔者进行了问卷调查。根据问卷调查的结果,文章提出了如下改进建议:统一会计标准,明确废止部分会计标准;增加实务示例,完善释义,进一步细化准则应用指南;制定财务报表格式和配套的会计科目及主要账务处理说明;加强培训,构建全国统一培训平台。

The current accounting standards in China are including accounting standards for business enterprises, accounting system for business enterprises and accounting standards for small business enterprises. What standards are applied?what are the difficult problems?and how standards should be improved at the next step?In order to answer the above questions, we conducted a questionnaire survey. According to the result of questionnaire survey, we put forward the following suggestions for improvement: to unifie accounting standards, and clear to abolish some accounting standards; to increase the practical examples and the perfect interpretation, and further refine standards application guidelines; to make finance report format and form a complete set of accounts and main accounting treatment description; to strengthen training and build a unified national training platform.