论小企业会计准则（毕业设计论文doc）.docx

毕业论文
题目:论小企业会计准则
目  录
摘要··················································Ⅰ
 引言······················································4 
《小企业会计准则》出台背景及主要内容····················4
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《小企业会计准则》主要内容······························5
《小企业会计准则》与《企业会计准则》的比较·················6 
《小企业会计准则》适用范围的变化·························6
《小企业会计准则》与《企业会计准则》的差异················7
 历史成本计量····································7 
 公允价值的相关要求······························8 
 长期股权投资的核算·····························9 
 所得税的核算··································9
 待转资产核算·········································9
 财务报表的编制······································10
 小企业会计准则不足之处······························10
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 关于经济业务会计处理和披露的出发点和原则的问题·······11 
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 增值税小规模纳税人的账务处理规定···················11
、应付福利费的规定························12
、即征即退、先征后退等情况的处理··········12
 借款费用的处理····································12 
 管理费用的范围···································13 
··································13 
 日常业务中不经常遇到的问题·························13 
 关于完善和落实《小企业会计准则》的建议················13
 切实完善企业自身结构 加强管理决策准确度·············13 
 提高企业管理者自身的素质·························14 
 加强小企业会计人员的自身素质·····················14 
 完善企业内部监督制度···························14 
 健全目前企业已有的会计机构·······················14
 推动会计电算化的普及程度·························14 
 优化企业外部环境 创造发展有利条件···················14 
 继续完善相关法律法规制度··························14
 不断改善小企业生存的环境问题·······················15
 加强对企业的会计工作的监督·························15
结论·················································15
致谢··············································16 
参考文献································