论小企业会计准则 毕业论文 (3)

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1、XXXX大学本科生毕业论文（设计）学校名称XXXXXX大学年级名称XX级专业名称会计课题名称试论会计的监督职能学生姓名XXX19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的会计处理，避免了重复的、繁琐的处理程序，大大简化了小企业会计人员的工作强度，从而提高了他们的工作效率。本文将以对比作为主要手段，来探究小企业会计准则与企业会计准则的不同，并从中找出小企业会计准则的优点，为小企业会计准则的实施与运用提供参考与帮助。同时，也指出小企业会计准则的不足之处，为小企业会计准则的完善提供建议。关键词：小企业会计准则企业会计准则小

2、企业会计制度19目录中文摘要·················································Ⅰ引言······················································41.《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《小企业会计准则》主要内容···········

3、···················52《小企业会计准则》与《企业会计准则》的比较···············62.1《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····································72.2.2公允价值的相关要求······························82.2.3长期股权投资的核算·····························92.2.419所得税的核算·········

4、·························92.2.5待转资产核算·········································92.2.6财务报表的编制······································103小企业会计准则不足之处······························103.1有关小企业的界定标准······························103.2不公开发行债券或股票的中型企业·····················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·······113.3

5、.1增值税进项税额的抵扣时限····························113.3.2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····································123.3.6管理费用的范围···································133.3.7关于利润表的规定··················

6、················13193.4日常业务中不经常遇到的问题·························134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·············134.1.1提高企业管理者自身的素质·························144.1.2加强小企业会计人员的自身素质·····················144.1.3完善企业内部监督制度···························144.1.4健全目前企业已有的会计机构·············

7、··········144.1.5推动会计电算化的普及程度·························144.2优化企业外部环境创造发展有利条件···················144.2.1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·······················154.2.3加强对企业的会计工作的监督···