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为了规范小企业会计行为,发挥小企业在我国社会发展和国民经济的重要作用,财政部制定了《小企业会计准则》于2011年10月18日印发,自2013年1月1日起在小企业范围内施行,而2004年4月27日发布的《小企业会计制度》同时废止。本文对《小企业会计制度》和《小企业会计准则》进行简单的比较和分析,旨在帮助小企业在会计确认、计量和报告中更好的遵循小企业会计准则。
In order to standardize the accounting behavior of small enterprises and bring into play the important role of small enterprises in the social development and national economy of our country, the Ministry of Finance formulated the Accounting Standards for Small Enterprises which was issued on October 18, 2011, starting from January 1, 2013 Enterprise-wide implementation, and April 27, 2004 release of “Small Business Accounting System” abolished at the same time. This article makes a simple comparison and analysis of “Small Business Accounting System” and “Small Business Accounting Standards” to help small businesses better comply with Small Business Accounting Standards in accounting recognition, measurement and reporting.