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各企事业有关单位:财政部日前正式发布《小企业会计制度》,自2005年1月1日起在全国中小企业范围内实施。《小企业会计制度》是在遵循一般会计核算原则的条件下,借鉴国际惯例,结合我国中小企业的实际情况,以《企业会计制度》为基础制定的。这一举措是进一步贯彻《中华人民共和国会计法》和《企业财务会计报告条例》、整顿和规范会计工作秩序的重要步骤。在我国,小企业规模小、数量多。据不完全统计,在全国工业企业法人中,按新的中小企业标准,小企业占工业企业法人总数近95%;小企业的最终产品和服务的价值占全国国内生产总值的近
Relevant units of various enterprises and institutions: The Ministry of Finance recently officially released the Accounting System for Small Enterprises, which was implemented within the scope of the national SME starting January 1, 2005. The “Small Business Accounting System” is based on the principle of general accounting, drawing on international practice and combining with the actual conditions of SMEs in our country, based on the “Enterprise Accounting System”. This measure is an important step toward further implementing the Accounting Law of the People's Republic of China and the Regulations on Enterprise Financial Accounting Report, and rectifying and standardizing the accounting work order. In our country, small enterprises are small in size and number. According to incomplete statistics, among the national industrial enterprises and legal persons, according to the new standards for small and medium-sized enterprises, small enterprises make up nearly 95% of the total number of industrial enterprises and legal persons; the final products and services of small enterprises account for nearly the entire national GDP