我国小企业会计准则研究

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XCLW4813 我国小企业会计准则研究 (字数：7454)

摘要...........................................................................................................1

一、研究背景及意义…3

（一）研究背景..3

（二）研究意义3

二、《小企业会计准则》相关理论基础... 3

（一）《小企业会计准则》制定的必要性.............................................................3

1.制定《小企业会计准则》是促进小企业管理和发展的重要制度安排..........................................................................................................................3

2.制定《小企业会计准则》是加强税收征管，防范金融风险的重要制度保障...........................................................................................................................3

3.制定《小企业会计准则》是健全企业会计准则体系、规范小企业会计行为的重要制度基础................................................................................................................4

（二）《小企业会计准则》试用范围.....................................................................4

（三）《小企业会计准则》的特点...................................................................................4

（四）小企业执行《小企业会计准则》的意义...........................................5

三、我国小企业会计规范现状和问题.....................................................................5

（一）《小企业会计制度》适用情况分析......................................................................5

1. 规定适用范围不够严密......................................................................5

2. 关于处理非日常经济业务的方法不够明确..................................................5

3. 账务处理的简化存在缺陷.........................................................................................5

4. 与税收法规的协调性不够..............................................................................6

5. 财务报告精细度不够..................................................................................................6

6. 制度执行力度不够完善......................................................................6

（二）《小企业会计准则》实施中遇到的困难和现状..........................................6

1.准则本身问题..................................................................................................................6

2.企业自身问题...................................................................................................7

四、实施《小企业会计准则》存在问题的解决对策....................................................8

（一）实行规范.........................................................................................8

（二）小企业采取的措施.........................................................................................8

1.构建完善的财务机制.................................................................................................8

2.夯实基础，加强会计基础性工作..................................................................9

3.以管促学，加强小企业财会人员的业务培训....................................................9

4.加强对《准则》的宣传和培训，转变管理层态度................................9

参考文献...................................................................................................................10

致谢..........................................................................................................11