会计论文-小企业会计准则的出台汇.docxVIP

摘要小企业会计准则的出台，在内容上与企业会计准则存在着重要的差别。同时，新出台的小企业会计准则从一些方面上简化了相关的会计处理，避免了重复的、繁琐的处理程序，大大简化了小企业会计人员的工作强度，从而提高了他们的工作效率。本文将以对比作为主要手段，来探究小企业会计准则与企业会计准则的不同，并从中找出小企业会计准则的优点，为小企业会计准则的实施与运用提供参考与帮助。同时，也指出小企业会计准则的不足之处，为小企业会计准则的完善提供建议。关键词：企业会计准则；简化；完善Accounting information and decision makingSmall business accounting standards, the content and the accounting standards for enterprises there are important differences. At the same time, the introduction of the new small business accounting standards from the aspects of simplifies the related accounting treatment, to avoid duplication, cumbersome procedures, greatly simplifies the work intensity of small enterprise accounting personnel, so as to improve their work efficiency. The contrast as main means, to explore different accounting standards and the enterprise accounting standards for small enterprises, and find out the advantages of the small business accounting standards, provide a reference and help for the use and implementation of accounting standards for small enterprises. At the same time, it also points out the deficiency of accounting standards for small enterprises, and provides suggestions for the improvement of accounting standards for small enterprises. Key words: enterprise accounting standards; simplification; perfection目 录引言…………………………………………………………………………………………11.《小企业会计准则》出台背景及主要内容……………………………………………11.1出台背景………………………………………………………………………………11.2出台意义………………………………………………………………………………21.3《小企业会计准则》主要内容…………………………………………………………32《小企业会计准则》与《企业会计准则》的比较………………………………………32.1《小企业会计准则》适用范围的变化…………………………………………………32.2《小企业会计准则》与《企业会计准则》的差异……………………………………42.2.1 历史成本计量………………………………………………………………………42.2.2 公允价值的相关要求……………………………………………………………52.2.3 长期股权投资的核算………………………………………………………………62.2.4 所得税的核算………………………………………………………………………62.2.5 待转资产核算………………………………………………………………………72.2.6 财务报表的编制……………………………………………………………………73 小企业会计准则不足之处………………………………………………………………83.1有关小企业的界定标准………………………………………………………………83.2不公开发行债券或股票的中型企业…………………………………………………83.3 关于经济业务会计处理和披露的出发点和原则的问题……………………………93.3.1增值税进项税