对新政府补助准则下运输企业信息披露问题的思考  

Thoughts on Information Disclosure of Transportation Enterprises under New Government Subsidy Standard

作　　者：陈德英[1] CHEN De-ying(Qindao College,Qingdao University of Technology Qindao College,Qingdao 266106,China)

机构地区：[1]青岛理工大学琴岛学院,青岛266106

出　　处：《价值工程》2021年第3期36-37,共2页Value Engineering

摘　　要：新政府补助准则实施后,主要是针对准则内容、处理方法和新准则的应用对企业产生的影响等方面变化进行的研究,缺少从新准则如何影响具体行业的变化方面进行探讨。以运输业上市公司为代表,分析了运输行业政府补助信息披露的变化、运输业新政府补助信息披露存在的问题。针对出现的这些问题,对上市公司政府补助信息披露提出相关建议。After the implementation of the new government subsidy standard,the research mainly focuses on the content of the standard,the treatment method and the influence of the application of the new standard on the enterprise,and the lack of discussion on how the new standard affects the change of specific industries.Taking the transportation industry listed companies as the representative,this paper analyzes the changes of government subsidy information disclosure in the transportation industry and the problems existing in the new government subsidy information disclosure in the transportation industry.In response to these problems,relevant suggestions are made on the disclosure of government subsidies for listed companies.

关 键 词：新政府补助 会计准则 运输行业 信息披露 

分 类 号：F233[经济管理—会计学]