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1、【MeiWei_81重点借鉴文档】小企业会计准则与企业会计准则差异分析完成日期:20RR.06.03学生姓名:朱冬梅指导教师:李小林答辩小组成员:秦桂兰刘琨许丹论文成绩:摘要为了规范小企业会计确认、计量和报告行为,促进我国小企业持续快速发展,发挥小企业在国民经济和社会发展中的重要作用,财政部于20RR年1月1日起在小企业范围内施行《小企业会计准则》,它的发布标志着我国企业会计标准体系的基本建成。与此同时,20RR年4月公布的《小企业会计制度》将退出历史舞台。本文在这类布景之下,对我国小企业会计准则进行研究。本文拟采取各类论证方法;理论和实
2、践相结合;引用分析等剖析我国小企业会计准则的相关问题。首先,从总体上介绍本文的研究背景、选题意义、文献综述等内容。其次,主要分析我国小企业会计准则与企业会计准则在内容框架、会计核算、财务报表列报等方面的差异。最后,总结我国实施小企业会计准则的必要性及积极之处,并在借鉴世界各国经验的基础上,提出一些完善我国小企业会计准则的建议,并对小企业会计准则在实施过程中可能出现的问题提出对策。关键词:小企业会计准则;企业会计准则;差异分析AbstractInordertoregulatethebehaviorofsmallbusinessaccount
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