会计准则在中小企业问题与对策.doc

会计准则在中小企业的问题与对策 摘要 目前我国中小企业数量越来越多，在经济舞台上的重要作用也越来越明显。中小企业不仅推动了经济的发展，而且创造了就业机会、促进城市化进程维护社会稳定发挥了重要作用bstract The number of SMEs in China is more and more important role in the economic arena has become increasingly evident. SMEs not only to promote economic development, and the creation of employment opportunities, and promote the process of urbanization, in the maintenance of social stability has also played an important role. With the development and growth of small businesses, there comes a lot of new problems. Currently accounting system in most countries in the world for large enterprise services companies are in force, such a complete set of accounting standards is a complex and effective accounting system consisting of a large enterprise encompasses all forms of business that may arise. However, for small businesses, because small businesses small output, single business, such as the difference between the different needs of small businesses in the implementation of the set of accounting standards for large enterprises above but more difficult, the cost is relatively high, accounting system turned out to SMEs heavy additional burden. In this paper, the definition of a small business as a starting point, through a combination of normative research and investigation methods, analysis of the characteristics of small businesses, small business relationships combed Accounting Standards and small enterprises, the new guidelines put forward some suggestions to improve, Finally,Measures proposed implementation guidelines might arise. 一 绪论 1.1研究背景及意义 小企业是社会经济的主要组成部分，在世界上的所有国家都有着举足轻重的作用，已经成为社会繁荣发展的重要支柱。世界上的发达国家，比如美国、英国、法国和日本等等，其国家的小企业的数量占到国家企业数量的95%以上，小企业创造的经济生产总值也均在全国的50%以上，同时还雇佣了大量劳动力，解决了大量的就业压力。在我国，小企业对国家的贡献也在扩大，中国工业和信息化部总工程师朱宏任表示，中小企业提供 80%以上的城镇就业岗位，成为农村富余劳动力、国有企业下岗职工再就业和高校毕业生就业的主渠道；中小企业提供了全国约 65%的发明专利、75%以上的企业技术创新和 80%以上的新产品开发，小企业已经成为经济增长的重要力量来源，成为扩大社会就业的主要载体[1]。因此，促进小企业健康快速发展已经是关系到我国国民经济健康发展的重要因素。 我国的小企业相对于大中型企业来说，在企业规模、组织结构及产权形式等方面有着自身的特点。在企业财务方面的变化主要体现就是会计制度的管理