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随着经济全球化深入发展,中国企业会计准则实现了与国际财务报告准则的实质性趋同,中国内地也与香港确认两地会计准则等效互认。虽然境内外会计准则已实现实质性趋同,但在实际执行过程中,尚存在执行差异的问题。本文以同时在A+H股上市的煤炭公司为例,研究分析煤炭企业因专项储备政策而产生的境内外会计准则差异,指出企业在成本管理、固定资产计价及税务管理等方面存在的问题,提出了取消煤炭行业专项储备提取政策的建议。
With the deepening of economic globalization, the Chinese Accounting Standards for Business Enterprises have achieved substantive convergence with IFRS. Mainland China has also confirmed with Hong Kong the equivalent recognition of accounting standards between the two places. Although the domestic and international accounting standards have achieved substantive convergence, there are still problems with implementation differences in the actual implementation process. This paper takes the coal companies listed in A + H shares as an example to study and analyze the differences between domestic and overseas accounting standards arising from the special reserve policy of coal enterprises and points out the problems in the aspects of cost management, pricing of fixed assets and taxation management, Put forward the proposal of canceling the special reserve extraction policy of the coal industry.