神华集团会计基础工作规范化发展的现状分析及存在问题毕业设计_计算机程序设计_计算机设计辅导_计算机设计代做_java_安卓_小程序_springboot_ssm计算机程序设计资料网

摘要

随着我国社会主义市场经济的不断发展完善，会计在经济生活中体现着“经

济越发展，会计越重要”的无可争议的事实。与此同时，我国企业改革不断深化

发展，资本市场的扩大，真实、完整、可靠的会计信息披露对我国的经济发展起

着重要作用。本文认为完善的会计规范体系是会计信息质量得以保证的基础，因此，随着我国加入世贸组织，会计作为国际通用的商业语言，就要求会计的确认、计量和报告符合国际通用惯例，要实现会计的国际化，就必须要实现会计体系的规范化。

本文研究的理论意义在于通过对神华集团的会计基础工作规范内容的分析，为完善神华企业会计基础规范体系提供科学的建议，从而发展和完善神华集团的会计基础规范理论，弥补神华集团会计信息披露理论方面的不足。本文研究的实际意义在于从制度建设方面解决神华集团会计信息披露不规范的问题，从而提高会计信息质量，促进神华集团经营的长远健康发展。

本文拟从神华集团会计基础工作规范体系建设的现状出发，分析神华集团会计基础工作规范体系建设中存在的不足，提出完善的对策。完善神华集团的会计基础工作规范体系不仅对会计会计信息质量起到促进作用，也促进我国会计规范与国际协调，使我国在国际贸易和资本国际化的市场中摆脱不利局面，立于不败之地。会计规范体系的研究是一个庞大的系统工程，其中涉及会计、金融、法律、审计等多方面的内容，本文仅从会计角度进行研究，其他方面不过多涉及。

关键词：会计基础神华集团信息披露

Abstract

With the continuous development and perfection of our socialist market economy, accounting in the economic life embodies “The increase of economic development, the more important accounting “indisputablefact. At the same time, China’s enterprise reform deepeningThe development and expansion of the capital market, the real, complete and reliable accounting information disclosure of China’s economic development

Important role. This paper argues that the perfect accounting standard system is the basis of the quality of accounting information can be guaranteed. Therefore, with China’s accession to the WTO, accounting as an international common language of business, accounting confirmation, measurement and reporting with general international convention, to realize the accounting internationalization, it is necessary to realize the standardization of accounting system.The theoretical significance of this paper lies in through on the Shenhua Group, the standardization of basic work of accounting content analysis, the perfect company Shenhua basic accounting standard system to provide scientific advice, so as to develop and perfect the Shenhua Group, the basic norms of accounting theory and make up for Shenhua Group accounting information disclosure theory. The practical significance of this paper is to solve the problem of the accounting information disclosure of Shenhua Group from the aspect of system construction, so as to improve the quality of accounting information, and promote the long-term healthy development of Shenhua group.

This paper starts from the present situation of the construction of Shenhua Group basic accounting standard system, analysis of problems existing in the construction of Shenhua Group basic accounting standards system, countermeasures. Improve the Shenhua Group, the standardization of basic work of accounting system not only the accounting information quality to promote, but also to promote China accounting standards and international coordination, make our country in the international trade and the internationalization of capital market to get rid of the unfavorable situation, in an invincible position. Study on the accounting standard system is a huge system engineering, which involves accounting, financial, legal, audit and other aspects of the content, this paper only from the perspective of accounting, but many other aspects involved.

Keywords: Shenhua Group based Accounting information Disclosure

引言………………………………………………………………………………………………………………. 4

1.1.1国外研究文献……………………………………………………………………………….. 6

1.1.2国内文献研究……………………………………………………………………………….. 6

1.2会计基础工作概念………………………………………………………………………………….. 7

1.3会计基础工作的内容……………………………………………………………………………….. 7

1.4会计规范化体系及其构成…………………………………………………………………………. 8

1.4.1会计规范主体……………………………………………………………………………….. 8

1.4.2 会计规范客体………………………………………………………………………………. 9

1.4.3会计规范范式……………………………………………………………………………….. 9

2神华集团会计基础工作规范化发展的现状分析及存在问题…………………………………….. 10

2.1神华集团会计基础工作规范化建设发展的历程…………………………………………… 10