论小企业会计准则论文

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1、摘要小企业会计准则的出台，其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企业会计制度AbstractSmallbusinessaccountingstandards,

2、inthecontentandtheaccountingstandardsforenterprisesthereareimportantdifferences.Atthesametime,theintroductionofthenewsmallbusinessaccountingstandardsfromsomeaspectsofsimplifyingtherelevantaccountingtreatment,toavoidrepetition,complexprocedures,greatlysimplifyingthesmallenterpriseac

3、countingpersonnel'sworkingstrength,soastoimprovetheirworkefficiency.Accordingtothecontrastasthemainmeans,toexplorethesmallbusinessaccountingstandardsandaccountingstandardsforenterprisesisdifferent,andfindoutthesmallbusinessaccountingstandardshastheadvantage,asthesmallbusinessaccoun

4、tingstandardsimplementationandapplicationtoprovidereferenceandhelp.Atthesametime,alsopointedoutthatthesmallenterpriseaccountingcriteriondeficiency,asthesmallbusinessaccountingstandardstoprovideadvice.Keywords：Smallenterprisesstandard；Enterprisesstandard；Smallenterprisesregulations1

5、3中文摘要·················································1英文摘要·················································1引言······················································3一.《小企业会计准则》出台背景及主要内容····················3（1）出台背景··········································3（2）《小企业会计准则》主要内容·········

6、··················4二小企业会计准则与会计准则的比较······················4（1）小企业会计准则适用范围的变化························4（2）《小企业会计准则》与《企业会计准则》差异比较·············51中小企业历史成本计量的比较······························52公允价值的相关要求的比较·····························6133中小企业长期股权投资的核算的比较·························64中小企业所得税的核

7、算的比较······························65中小企业财务报表的编制的比较·······························7三小企业会计准则不足之处·····························7（1）对有关小企业的界定标准不够合理······················7（2）对不公开发行债券或股票的中型企业的适用范围不明确··7（3）会计处理和披露的原则与税法的相违背···················8（4）对日常业务中不经常遇到的问题规范模糊················10四关于完善和落实

8、《小企业会计准则》的建议·············1