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

作　　者：盖地[1] 李秀玉[1] 杜静然[1] 

机构地区：[1]天津财经大学商学院,天津300222

出　　处：《云南财经大学学报》2010年第1期118-124,共7页Journal of Yunnan University of Finance and Economics

基　　金：财政部重点会计科研课题资助项目(2008KJA40)

摘　　要：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.

关 键 词：非上市公司 企业会计准则 问卷调查 

分 类 号：F235.19[经济管理—会计学]