新会计准则的实施对微企的影响 2.doc

新小企业会计准则的实施对微企的影响 摘要：微企，是对微型企业的简称，是一种企业雇佣人员数量较少、产权和经营权高度集中、产品服务种类单一、经营规模微小的企业组织，在减少贫困、扩大就业的主要渠道、培训并催生大批民族企业家、培育社会经济发展新动力和助力社会和谐等五个方面，具有重要作用。新小企业会计准则的颁布，有着其深刻的社会背景，主要就跌价准备计提、存货管理、债务重组方法和公允价值应用等四个方面进行了调整。本文从介绍新会计准则的改变和微企的特点两方面入手，探讨了新小企业会计准则对微企的会计行为和微企发展的影响，并指出新小企业会计准则的过渡的性质，以及微企实行企业会计准则的必然趋势，从而对微企做好会计工作提供一些有益的建议。 关键词：新会计准则；微型企业；实施；会计行为影响 Abstract： Micro-enterprises, micro-enterprises referred to, is a less number of servants of an enterprise, property rights and the right to operate a high concentration of a single type of products and services, operating small-scale enterprise organizations in reducing poverty, expanding employment channels, training and spawned a large number of national entrepreneurs, cultivate new power of social and economic development and boost social harmony, has an important role. New small business accounting standards promulgated, has a profound social background, mainly on the decline in value of the provision, the four aspects of inventory management, debt restructuring method and the application of fair value adjustments. Starting from the introduction of new accounting standards changes and the characteristics of the micro-enterprises, new small business accounting standards on accounting behavior of micro-enterprises and micro-enterprise development, and pointed out that the nature of the transition of the new small business accounting standards, as well as the inevitable trend of micro-enterprises in the implementation of accounting Standards for Business Enterprises, which provide some useful suggestions on the micro-enterprises accounting work. Keywords: new accounting standards; micro-enterprises; implementation; accounting behavior 目 录 TOC \o 1-3 \h \z \u 目 录 2 一、引言 1 （一）新会计准则简介 1 （二）新会计准则颁布的背景 1 （三）新会计准则颁布实施的意义 1 二、新会计准则的特点与变化 1 （一）新会计准则的特点 2 （二）新会计准则的变化 2 （三）新会计准则与《企业会计准则》的关系 3 三、微型企业的定义、特点及作用 3 （一）微型企业的定义 3 （二）微型企业的特点 3 （三）微型企业在社会主义市场经济中的地位和作用 4 四、新会计准则的实施对微企的影响 5 五、微企应当规范会计行为以适应