小企业会计准则相关问题的研究(论文16300字)
摘要：随着全球经济的发展，小企业数量越来越多，在世界各国经济中的重要作用也越来越突出。小企业不仅推动了经济的发展，而且创造了就业机会、推动了城市化进程，对维护社会稳定也起到了重要作用。随着小企业作用的突出，越来越多的问题也相继出现。各国的企业会计准则都是针对大型企业、上市公司而设置的，它几乎涵盖企业可能发生的所有业务类型，是一个相对完整、复杂、有效的会计准则。然而小企业由于规模小、业务简单、需求不同等特殊性，使得他们在执行会计准则是难度比较大，成本比较高，造成会计成为了小企业沉重的负担。因此，针对小企业的特殊性，为小企业专门制定一个会计准则，已经迫在眉睫,从 20 世纪 80 年代开始，世界各个国家及国际会计组织都开始展开对小企业会计的研究。国际会计准则理事会于 2009 年 7 月发布《中小主体财务报告准则》更是将对小企业的研究再次推上了热点。
我国的《小企业会计制度》颁布时间较早，并且在《企业会计准则》实施之后，更加凸显了它的滞后性，因此为了规范小企业会计行为，实现与大准则和国际准则的趋同，我国于 2011 年颁布了《小企业会计准则》，并将于 2013 年 1 月 1 日起在全国小微企业范围内实施。
本文在《小企业会计准则》颁布的背景下，通过规范研究和实地调查相结合的方法，分析我国小企业的特殊性，《小企业会计准则》产生的必要性，新准则的亮点和缺点，在借鉴世界各国的经验基础上,提出完善新准则的一些建议，最后对准则实施中可能会出现的问题提出对策。
关键词：小企业会计准则；小企业会计制度；税法；比较；问题
Research on the related problems of small business accounting standards
Abstract：With the development of the global economy, the number of small businesses becomes more and more, and the small business plays important role in the world economy. Small businesses not only to promote economic development and create jobs,promote the process of urbanization, also played an important role in maintaining social stability. With the prominent role of small businesses, more and more problems have also emerged. The Accounting Standards for Business Enterprises are set for large enterprises and listed companies, which cover almost all type of business enterprise that may occur, is a relatively complete, complex, effective accounting standards. However, due to the special nature of small businesses, making them in the implementation of Accounting Standards for Business Enterprises is very difficult, and the cost is relatively high, resulting in accounting to become a heavy burden on small businesses. So it is necessary to make a special accounting standard for small entities. From 1980s, many countries of the world and international accounting organizations are beginning to expand the study of small business accounting. International Accounting Standards Board (IASB) published the International Financial Reporting Standards for SMEs in July 2009.
The Small Business Accounting System issued in earlier time, and after the implementation of the Enterprise Accounting Standards, the lag is more prominent. So in order to standardize the behavior of small business accounting, the Ministry of Finance published the Small Business Accounting Standards in 2011 and it will be implemented within the scope of national small and micro enterprises from January 1, 2013.
This article analysis the particularity of small business, study from the research,learn from the experience of countries in the world on the basis of some of the recommendations to improve the new guidelines, the last to propose a solution to the problems that may arise in the implementation of the guidelines.
Key Words:Small Enterprises Accounting Standards; Small Business Accounting System; Taxation laws; Compare; Problems
目 录
摘要 1
Abstract 1
一、绪论 2
（一）研究背景 2
（二）研究方法及其内容 3
二、小企业会计的特殊性 4
（一）小企业自身的特殊性 4
（二）小企业会计的特殊性 5
（三）我国小企业会计的现状和进程 6
三、《小企业会计准则》的变化和分析 8
（一）《小企业会计准则》的结构和制定模式 8
（二）《小企业会计准则》的主要变化及存在的问题 9
四、促进小企业会计准则的实施建议 10
（一）促进制定层面的建议 10
（二）促进实施层面的建议 11
五、结论和局限性及展望 12
致谢 13
参考文献 13 |
