试论会计的监职能毕的业论文()精选

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1、图书分类号：密级：毕业设计(论文)题目：试论会计的监督职能学生姓名班级学院名称专业名称指导教师学位论文原创性声明本人郑重声明：所呈交的学位论文，是本人在导师的指导下，独立进行研究工作所取得的成果。除文中已经注明引用或参考的内容外，本论文不含任何其他个人或集体已经发表或撰写过的作品或成果。对本文的研究做出重要贡献的个人和集体，均已在文中以明确方式标注。本人完全意识到本声明的法律结果由本人承担。论文作者签名：　　　　日期：　年　月　　日学位论文版权协议书本人完全了解关于收集、保存、使用学位论文的规定，即：本校学

2、生在学习期间所完成的学位论文的知识产权归所拥有。有权保留并向国家有关部门或机构送交学位论文的纸本复印件和电子文档拷贝，允许论文被查阅和借阅。可以公布学位论文的全部或部分内容，可以将本学位论文的全部或部分内容提交至各类数据库进行发布和检索，可以采用影印、缩印或扫描等复制手段保存和汇编本学位论文。论文作者签名：　　导师签名：　　日期：　　年　月　　日日期：　年　月　　日21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

3、、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企业会计制度21目录中文摘要······················································Ⅰ引言····················

4、······································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··································52《小

5、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·····················92.2.4所得税的核算·····

6、···················92.2.5待转资产核算···············································9212.2.6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·········

7、············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·······113.3.1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·······················

8、·············123.3.6管理费用的范围···································133.3.7关于利润表的规定··································133.4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················13214.1切实完善企业自身结