2013年大学本科会计专业毕业论文范文f0s6ozyt.docVIP

2013年大学本科会计专业毕业论文范文 毕业论文设计 摘 要 小企业会计准则的出台，在企业会计准则 小企业会计制度 Abstract Small business accounting standards, in 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 some aspects of simplifying the relevant accounting treatment, to avoid repetition, complex procedures, greatly simplifying the small enterprise accounting personnel’s working strength, so as to improve their work efficiency. According to the contrast as the main means, to explore the small business accounting standards and accounting standards for enterprises is different, and find out the small business accounting standards has the advantage, as the small business accounting standards implementation and application to provide reference and help. At the same time, also pointed out that the small enterprise accounting criterion deficiency, as the small business accounting standards to provide advice. Keywords： Small enterprises standard；Enterprises standard；Small enterprises regulations 1 毕业论文设计 目 录 中文摘要·················································Ⅰ 英文摘要·················································Ⅰ 引言······················································4 1.《小企业会计准则》出台背景及主要2 毕业论文设计 4.1.1 提高企业管理者自身的素质·························14 4.1.2 加强小企业会计人员的自身素质·····················14 4.1.3 完善企业内部监督制度···························14 4.1.4 健全目前企业已有的会计机构·······················14 4.1.5 推动会计电算化的普及程度·························14 4.2 优化企业外部环境 创造发展有利条件···················14 4.2.1 继续完善相关法律法规制度··························14 4.2.2 不断改善小企业生存的环境问题·······················15 4.2.3 加强对企业的会计工作的监督·························15 结论·················································15 致谢··············································16 参考文献············································17 3 毕业论文设计 论小企业会计准则 引言 2011年底，财政部出台了最新版的《小企业会计准则》。新出台的《小企业会计准则》在内容上与《企业会计准则》相比，存在着十余处的不同。这些不同之处会对符合中小企业确认条件的企业在收入的确认、费用的计提、纳税等方面将会