新旧会计准则——政府补助对企业影响的比较研究

A Comparative Study of the Impact of Government Subsidies on Enterprises Based on the New and Old Accounting Standard

2017年,财政部公布了修订后的《企业会计准则第16号—政府补助》,论文通过对修订背景的探析和新会计准则内容的研究,进一步剖析了新会计准则下政府补助对企业的影响,并与旧会计准则下的政府补助进行比较,探索实施新准则的利与弊。

In 2017, the Ministry of Finance promulgated the revised ＂ No.16 Accounting Standard for Business Enterprises——Government Subsidy＂. Through analyzing the background of the revision and studying the content of the new accounting standard, this paper further analyzes the influence of government subsidies on enterprises under the new accounting standard, and makes a comparison of the government subsidy under the old accounting standard, explores the advantages and disadvantages of implementing the new standard.