【作者】 张燕；

【导师】 李旭；

【作者基本信息】 西南财经大学 ， 会计（专业学位）， 2012， 硕士

【摘要】 2007年1月1日起,企业会计准则在国内上市公司全面施行,同时鼓励其他企业执行。五年多来,学术界、政府部门利用上市公司的公开数据进行研究,证实准则在上市公司的执行平稳有效。然而,我国非上市企业的数量相对于上市公司而言更加庞大,它们对我国经济的发展起着十分重要的作用。准确地掌握准则在非上市企业执行的情况,对于准则的贯彻执行和修改完善意义重大。根据财政部部署,准则将在全国大中型企业范围内全面执行。为了更好地了解准则目前在我国尤其是云南省非上市大中型企业的执行情况,切实做好准则在云南省大中型企业全面实施工作,对云南省内非上市大中型企业执行企业会计准则的情况进行分析总结就显得尤为重要。本文以云南省内非上市大中型企业执行准则的情况为研究对象,归纳并总结准则执行的现状、问题与对策,为我国大中型企业全面实施企业会计准则谏言献策。本文共分七章：第一章,导论。概况介绍本文的研究背景及意义、研究思路及框架、研究方法和预期贡献。第二章,文献综述。从理论和实践两个角度对非上市企业执行企业会计准则的相关文献进行回顾。第三章,企业会计准则的理论分析。概述企业会计准则体系的历史沿革、组成和特点。第四章,云南省非上市大中型企业执行企业会计准则问卷调查情况分析。从问卷调查总体情况、非上市大中型企业执行准则的质量、对财务业绩的影响、对会计信息质量的影响分析四个方面进行分析研究。第五章,云南省非上市大中型企业执行企业会计准则的措施及经验总结。归纳总结会计主管部门推行准则的主要措施、企业实施准则的主要措施和经验。第六章,云南省非上市大中型企业执行企业会计准则的难点及存在问题分析。从准则本身、政府、企业三个方面,对难点和问题进行分析探讨。第七章,完善非上市大中型企业执行企业会计准则的建议。结合全文的分析研究,提出修订企业会计准则的技术建议和提高企业会计准则执行效果的政策建议。本文的主要贡献：1、以云南省非上市大中型企业执行企业会计准则情况为研究对象,找出准则自身及实务运用中存在的主要问题。2、提出完善企业会计准则的技术建议和推进非上市大中型企业更好地执行准则的政策建议。本文的不足之处：1、调查对象的局限：问卷企业的选取带有一定程度的人为因素。2、调查内容的局限：仅针对10多个常用准则设计调查问卷。3、研究方法的局限：没有使用现代的数理研究方法。更多还原

【Abstract】 Accounting Standards for Business Enterprises put into full implementation in domestic listed companies from January1,2007, and encourage other companies to perform. Over the past five years, government departments and academia use public data of listed companies to study the implementation of the Accounting Standards for Business Enterprises, confirmed that it’s in the smooth and efficient implementation in the criteria listed companies. With respect to listed companies, China there is a more substantial number of non-listed companies, non-listed companies in China’s economic development has a pivotal role to accurately grasp the non-listed companies in the implementation of the Accounting Standards for Business Enterprises, for normative execution, perfect great significance. Deployed according to the Ministry of Finance, Next New Accounting Standards will be full implementation in the large and medium-sized enterprises. In order to better understand the new corporate accounting standards really good job in our country, especially the implementation of the non-listed enterprises in Yunnan Province, the new corporate accounting standards in the implementation of large and medium-sized enterprises in Yunnan Province, Yunnan unlisted medium-sized enterprises to enforce corporate accounting standards are summarized, and it is particularly important. In this paper, the unlisted medium-sized enterprises in Yunnan Province, the implementation of Accounting Standards for Business Enterprises case study, Yunnan Province, unlisted medium-sized enterprises and summarized the implementation of the Accounting Standards for Business Enterprises Situation, Problems and Countermeasures full implementation of the new enterprises, large and medium-sized enterprises for the unlisted The accounting Standards admonition ideas.This thesis is divided into seven chapters: Chapter1:Introduction-Introduce the research background and significance of research ideas and frameworks, research methods and the expected contribution.Chapter2:Literature review-Perform the Accounting Standards for Enterprises related literature review from both theoretical and practical point of view of non-listed companies.Chapter3:Theoretical analysis of the Accounting Standards for Enterprises-Overview of accounting standards system development, composition and characteristics.Chapter4:Survey analysis of Yunnan Province unlisted medium-sized enterprises implementation of the Accounting Standards for Enterprises-Analysis from four aspects, the overall situation of the survey, the quality, the impact on the financial results and the quality of accounting information of the implementation of the Enterprise Accounting Standards in unlisted medium-sized enterprises.Chapter5:Measures and lessons learned the Yunnan Province unlisted medium-sized enterprises to the implementation of the Accounting Standards for Business Enterprises-Summarize the measures and experience that accounting department in charge of the implementation of the Accounting Standards for Business Enterprises, the enterprise implementation of the Accounting Standards for Business Enterprises.Chapter6:Difficulties and problems analysis of the implementation of the Accounting Standards for Business Enterprises in Yunnan Province unlisted medium-sized enterprises-Analyze the difficulties and problems from three aspects,’the Accounting Standards for Business Enterprises themselves, the government, and the corporate.Chapter7:Perfect unlisted medium-sized enterprises to implement the recommendations of the Accounting Standards for Enterprises-Analysis combined with the full text of the proposed amendments to the technical recommendations of the Accounting Standards for Enterprises and improve the effectiveness of the implementation of the Enterprise Accounting Standards policy recommendations.The main contribution of this thesis: 1. Study the implementation of the Accounting Standards for Business Enterprises in unlisted medium-sized enterprises of Yunnan Province, to identify the main problems in the corporate accounting standards and their practical use.2. Proposed to improve the technical recommendations of the Accounting Standards for Business Enterprises and advancing policy recommendations unlisted medium-sized enterprises to better implementation of the Accounting Standards for Business Enterprises.The inadequacies of this thesis:1. The limitations of the survey:the select of questionnaire enterprises with a certain degree of human factors.2. The limitations of the survey content:the design of the questionnaire only for over10common criteria.3. The limitations of the research methods:do not use modern mathematical methods更多还原