国有企业正处于“预备期”按照规定,2007年新企业会计准则(以下简称“新准则”)仅在上市公司等实施,并未要求国有企业实施新准则,但是,基于以下原因,新准则对国有企业财务会计工作已经和正在产生影响:首先,大型国有企业下属通常都有上市公司,作为控股股东的国有企业,其财务会计工作必然要适应上 State-owned enterprises are in a “preparatory phase” According to the regulations, the new Accounting Standards for Business Enterprises (hereinafter referred to as the “New Standards”) in 2007 are implemented only in listed companies and other state-owned enterprises, but they are not required to implement the new standards. However, due to the following reasons, Financial accounting of state-owned enterprises has been and is being affected: First of all, large state-owned enterprises usually have listed companies, as the controlling shareholder of state-owned enterprises, its financial accounting must adapt to the work