论小企业会计准则 毕业论文

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1、毕业论文题目：论小企业会计准则目  录摘要··················································Ⅰ 引言······················································4 一.《小企业会计准则》出台背景及主要内容····················41.1出台背景···············································41.2出台意义···············································51.3《

2、小企业会计准则》主要内容······························5二.《小企业会计准则》与《企业会计准则》的比较·················6 2.1《小企业会计准则》适用范围的变化·························62.2《小企业会计准则》与《企业会计准则》的差异················72.2.1 历史成本计量····································7 2.2.2 公允价值的相关要求······························8 2.2.3 长期股权投资的核算···

3、··························9 2.2.4 所得税的核算··································92.2.5 待转资产核算·········································92.2.6 财务报表的编制······································10三. 小企业会计准则不足之处······························103.1有关小企业的界定标准······························10 3.2不公开发行债券或股

4、票的中型企业·····················103.3 关于经济业务会计处理和披露的出发点和原则的问题·······11 3.3.1增值税进项税额的抵扣时限····························11 3.3.2 增值税小规模纳税人的账务处理规定···················113.3.3应付工资、应付福利费的规定························123.3.4税收直接减免、即征即退、先征后退等情况的处理··········123.3.5 借款费用的处理·································

5、···12 3.3.6 管理费用的范围···································13 3.3.7关于利润表的规定··································13 3.4 日常业务中不经常遇到的问题·························13 一. 关于完善和落实《小企业会计准则》的建议················134.1 切实完善企业自身结构 加强管理决策准确度·············13 4.1.1 提高企业管理者自身的素质·························14 4.1.2 加强

6、小企业会计人员的自身素质·····················14 4.1.3 完善企业内部监督制度···························14 4.1.4 健全目前企业已有的会计机构·······················144.1.5 推动会计电算化的普及程度·························14 4.2 优化企业外部环境 创造发展有利条件···················14 4.2.1 继续完善相关法律法规制度··························144.2.2 不断改善小企业生存的环境问题·····

7、··················154.2.3 加强对企业的会计工作的监督·························15结论·················································15致谢··············································16 参考文献············································17  摘  要  小企业会计准则的出台，在内容上与企业会计准则存在着重要的差别。同时，新出台的小企业会计准则从一些方面上简化了相关