论小企业会计准则--论文.docx

论小企业会计准则--论文摘要小企业会计准则的出台,其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:ountingstandards,,ountingtreatment,plexprocedures,ountingpersonnel'sworkingstrength,,ountingstandardsforenterprisesisdifferent,ountingstandardshastheadvantage,,ountingcriteriondeficiency,:Smallenterprisesstandard;Enterprisesstandard;Smallenterprisesregulations中文摘要·················································1英文摘要·················································1引言······················································3一.《小企业会计准则》出台背景及主要内容····················3(1)出台背景··········································3(2)《小企业会计准则》主要内容···························4二小企业会计准则与会计准则的比较······················4(1)小企业会计准则适用范围的变化························4(2)《小企业会计准则》与《企业会计准则》差异比较·············51中小企业历史成本计量的比较······························52公允价值的相关要求的比较·····························63中小企业长期股权投资的核算的比较·························64中小企业所得税的核算的比较······························65中小企业财务报表的编制的比较·······························7三小企业会计准则不足之处·····························7(1)对有关小企业的界定标准不够合理······················7(2)对不公开发行债券或股票的中型企业的适用范围不明确··7(3)会计处理和披露的原则与税法的相违背···················8(4)对日常业务中不经常遇到的问题规范模糊················10四关于完善和落实《小企业会计准则》的建议·············10(1)切实完善企业自身结构加强管理决策准确度··············10(2)优化企业外部环境创造发展有利条件····················11结论·················································12参考文献············································12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、纳税等方面将会产生重要的影响。这些影响会对中小企业会计从业人员产生重要的变化,也会对中小企业会计报表所提供的信息准确度产生重要的影响。所以,通过对比的方法,找出《