对我国《小企业会计制度》若干问题的探讨.pdf

内容提要 随着经济的发展，特别是改革开放以来，我国小企业在国民经济中占 据了越来越重要的位置，规范小企业的会计工作变得日益重要。因此，我 国于2004 年4 月7 日颁布了《小企业会计制度》，并于2005 年1 月1 日起 正式实施。本文以《小企业会计制度》作为研究对象，采用规范性研究方 法。首先在介绍国内外对“小企业”界定标准的基础上，提出了我国对于 小企业的概念，然后通过介绍小企业的特殊性，说明了制定《小企业会计 制度》的必要性；《小企业会计制度》是在《企业会计制度》的基础上制定 的，因此将二者加以比较，说明异同之处；接下来，分别探讨了如何使《小 企业会计制度》更加完善，以及小企业在实施该制度中应注意的问题，并 提出了自己的一些建议；最后，得出本文的结论 ：《小企业会计制度》的 顺利实施有赖于小企业本身及外部的共同努力，并且要随着社会经济的发 展而不断完善。 关键词： 小企业会计制度 比较 完善 Key Words: Accounting Standards for Small Enterprises Comparision completion 5 目 录 第一章 引言······························································································ 1 第一节 研究背景 ·········································································· 1 第二节 研究方法、研究内容及创新点·········································2 第二章 《小企业会计制度》概要··························································4 第一节 小企业的界定······································································4 第二节 小企业的特殊性··································································8 第三节 《小企业会计制度》的基本情况···································· 12 第三章 《小企业会计制度》和《企业会计制度》的比较················ 14 第一节 相同方面 ········································································ 14 第二节 不同方面·········································································· 16 第四章 完善《小企业会计制度》的若干建议···································23 第一节 明确适用范围···································································23 第二节 规范特殊类型的经济业务的会计处理方法····················24 第三节 会计科目的核算内容应尽量与税法相一致····················25 第五章 《小企业会计制度》实施中应注意的问题····························29 第一节 小企业自身应注意的问题···············································29 第二节 小企业外部应注意的问题··············································· 31 结 论·················································································