小企业会计准则征求意见稿的说明-附件2_（Notes on the draft accounting standards for small businesses - Annex 2_）.docVIP

小企业会计准则征求意见稿的说明-附件2_（Notes on the draft accounting standards for small businesses - Annex 2_） Annex 2: Drafting guidelines for accounting standards for small enterprises (Draft) To implement the SME Promotion Law and the State Council opinions on further promoting the development of small and medium-sized enterprises (the [2009]36) spirit, combined with the objective demand of Chinas large number of small enterprises and the relevant departments of the state, our earlier this year will be issued enterprise accounting standards included in the work plan. On the basis of extensive investigation and research, we have drafted the accounting standards for small enterprises (Draft for comment) (hereinafter referred to as this draft), which are hereby explained as follows: I. the background and process of formulating accounting standards for small businesses (1) the establishment of accounting standards for small enterprises is an important institutional arrangement to strengthen the management of small enterprises and promote the development of small enterprises. Small enterprise is an important force in Chinas national economic and social development, strengthen enterprise management, promote the development of small enterprises is an important foundation to maintain steady and rapid development of the national economy, is a major strategic task of the relationship between peoples livelihood and social stability. According to statistics, in all 4 million 770 thousand enterprises, the number of small enterprises accounted for 97.11%, employees accounted for 52.95%, the main business income accounted for 39.34%, total assets accounted for 41.97%. To this end, the central government attaches great importance to support the development of small enterprises, has promulgated in 2003, SME Promotion Law promulgated in 2005, to encourage support and guide the development of the private sector a number of opinions (the [2005]3), especially in September 2009, the State Council issu