对我国《小企业会计制度》若干问题探讨
本站原创 论文中文摘要：随着经济的发展,特别是改革开放以来,我国小企业在国民经济中占据了越来越重要的位置,规范小企业的会计工作变得日益重要。因此,我国于2004 年4 月7 日颁布了《小企业会计制度》,并于2005 年1 月1 日起正式实施。本文以《小企业会计制度》作为研究对象,采用规范性研究方法。首先在介绍国内外对“小企业”界定标准的基础上,提出了我国对于小企业的概念,然后通过介绍小企业的特殊性,说明了制定《小企业会计制度》的必要性;《小企业会计制度》是在《企业会计制度》的基础上制定的,因此将二者加以比较,说明异同之处;接下来,分别探讨了如何使《小企业会计制度》更加完善,以及小企业在实施该制度中应注意的问题,并提出了自己的一些建议;最后,得出本文的结论:《小企业会计制度》的顺利实施有赖于小企业本身及外部的共同努力,并且要随着社会经济的发展而不断完善
Abstract（英文摘要）： The all enterprise has very important , irreplaceable position and function in national economy. They are the basic strength of promoting market competition and economic prosperity, is main source of the economic growth and one of the important strength of promoting technological innovation. With the constant development and improving of socialist market economy, the status in our country’s economy of all enterprise is outstanding day by day, become most active hing new growth engines of potentiality most. But at the same time we see , in the real work , quite a few of accounting bodies of all enterprises are not very sound , every management system is not enough for the norm, accounting personnel’s quality should be relative a little lower, the quality of the accounting information of all enterprise awaits improving. Meanwhile, all enterprise issue stocks the bond to the outside seldom, the economic business is relatively simple, the user in such accounting information as the revenue department of the bank ,etc. understands the main purposes of the financial situation , management performance of the all enterprise are to understand basic accounting information. Direct against these characteristics of all enterprise and actual conditions , in the accountant’s regulation system and accountant’s standard respect, require the all enterprise to carry out the unified standard like large and medium-sized enterprise, it seems it is some that are not geared to actual circumstances . In term of requirement for own development of all enterprise, need to make the accounting standard alone to the actual conditions of the all enterprise urgently too. In view of this kind of situation, our country issued" the accounting system of all enterprise " on April 27 , 2004. And implement formally since January 1 , 2005. This is the first time of our country to put forward the regulatory requirement for the accounting work of all enterprise formally . This, to carrying out " accounting law of the People’s Republic of China " and " enterprise’s financial accounting report regulations " further, improving the system of accounting regulation, the accountant who standardizes the all enterprise works, there is very great help. Understand " accounting system of all enterprise " should start with understanding the concept of " all enterprise ". In different periods, different countries and regions, even all there is a very great difference from different understanding of concept of all enterprise of angle in different departments of the same country. We can say , the totally accurate definition of all enterprise is almost impossible. At present, International Accounting Standard council is devoted to the formulation of the accounting standard of all and medium-sized enterprises at present, its goal is to offer one accounting and standard guide of all enterprise in the ranges of all enterprise all all around the world. We proposed the concept to the all enterprise of our country in recommending the foundation of definition of domestic and international all and medium-sized enterprises: The fixed all enterprise of " enterprise’s financial accounting report regulations " thatthe State Council releases points and does not raise funds to the outside in principle, manage aller enterprises. This text is on the basis that make an introduction to the definition standard of " all enterprise " in the system, he introduced the particularity which is different from the large and medium-sized enterprise of the all enterprise further, the all enterprises are all different from the large and medium-sized enterprise organizational form . financing , accounting personnel of all enterprise , accounting information user , business activities and such respects as the risk ,etc. faced, so, require the all enterprise to carry out the unified standard like large and medium-sized enterprise, some does not gear to actual circumstances, make " all enterprise accounting system " is it standardize accountant of all enterprise work very much necessary to come. " accounting system of all enterprise " is on terms that follow a general accountant and check and calculate the principle, draw lessons from the international practice, combine the actual conditions of the all and medium-sized enterprises of our country , make based on " enterprise’s accounting system ". In make basis , accountant check and calculate requirement , precondition , basic principle that should follow of element task , check and calculate method respect he unanimous office basically two; There is difference in the scope of application , overall design of the system , accountant check and calculate , concrete content of financial report. Grasp this similarities and differences between them, help better implementing " theaccounting system of all enterprise " in the all enterprise, make this system function . This text, to " accounting system of all enterprise " Relevant for problem last discussion ,in purpose for being able to make " all enterprise accounting system " can suiting by actual conditions , all enterprise of development getting finer, can improve further , this system implements time not long after all, need practice to examine in order to improve constantly. Through carrying on the comparison of understanding and and " enterprise’s accounting system " of a certain degree to " accounting system of all enterprise ", combine of our country actual conditions of all enterprise, on how about improve " the accounting system of all enterprise " further this text, make it suitable for the actual need more , has proposed some suggestions. First , should define its scope of application further ; Second , put forward and standardize the accounting treatment method of the economic business of special type taking place in the business activities of all enterprise; Third , use the experience of " enterprise’s accounting system " for reference, the content of checking and calculating of the accounting item should try one’s best to conform with tax law . To further completion of " accounting system of all enterprise ", how to implement " accounting system of all enterprise " too It is extremely realistic question to be, implement kind to involve " all enterprise accounting system " could produce anticipated result directly or not. This text has continued putting forward the question that "accounting system of all enterprise " should be paid attention to while implementing. First, the question that the all enterprise oneself should pay attention to, including there should be correct understanding to " accounting system of all enterprise ", the question which the director of all enterprise , financial personnel should pay attention to , he strong question that trains; Second, the question that the outside of all enterprise needs paying attention to, including accounting intermediary , the finance at all levels , question which the revenue department should pay attention to , put emphasis on strengthening the propaganda of " accounting system of all enterprise " and supervising and inspecting its performance.While carry on the discussion to the relevant problems of " accounting system of all enterprise ", I find that there are a lot of questions , including the background that the system is made , basic content around the system, comparison with existing accounting system,, how could implement good full play his due result,etc.. But system is it implement to begin already, it has more concerned this texts to be how make system this implementation he a result , through analysing , the ooth implementation which summarizes " accounting system of all enterprise " depends on the all enterprise and external joint efforts, and should improving constantly with development of social economy, it needs complete suggestion to put forward some. This text helps to improve the accounting system of all enterprise further to the further discussion of the relevant problems of "
论文关键词： 小企业；小企业会计制度；比较；完善；实施；
Abstract（英文摘要）： The all enterprise has very important , irreplaceable position and function in national economy. They are the basic strength of promoting market competition and economic prosperity, is main source of the economic growth and one of the important strength of promoting technological innovation. With the constant development and improving of socialist market economy, the status in our country’s economy of all enterprise is outstanding day by day, become most active hing new growth engines of potentiality most. But at the same time we see , in the real work , quite a few of accounting bodies of all enterprises are not very sound , every management system is not enough for the norm, accounting personnel’s quality should be relative a little lower, the quality of the accounting information of all enterprise awaits improving. Meanwhile, all enterprise issue stocks the bond to the outside seldom, the economic business is relatively simple, the user in such accounting information as the revenue department of the bank ,etc. understands the main purposes of the financial situation , management performance of the all enterprise are to understand basic accounting information. Direct against these characteristics of all enterprise and actual conditions , in the accountant’s regulation system and accountant’s standard respect, require the all enterprise to carry out the unified standard like large and medium-sized enterprise, it seems it is some that are not geared to actual circumstances . In term of requirement for own development of all enterprise, need to make the accounting standard alone to the actual conditions of the all enterprise urgently too. In view of this kind of situation, our country issued" the accounting system of all enterprise " on April 27 , 2004. And implement formally since January 1 , 2005. This is the first time of our country to put forward the regulatory requirement for the accounting work of all enterprise formally . This, to carrying out " accounting law of the People’s Republic of China " and " enterprise’s financial accounting report regulations " further, improving the system of accounting regulation, the accountant who standardizes the all enterprise works, there is very great help. Understand " accounting system of all enterprise " should start with understanding the concept of " all enterprise ". In different periods, different countries and regions, even all there is a very great difference from different understanding of concept of all enterprise of angle in different departments of the same country. We can say , the totally accurate definition of all enterprise is almost impossible. At present, International Accounting Standard council is devoted to the formulation of the accounting standard of all and medium-sized enterprises at present, its goal is to offer one accounting and standard guide of all enterprise in the ranges of all enterprise all all around the world. We proposed the concept to the all enterprise of our country in recommending the foundation of definition of domestic and international all and medium-sized enterprises: The fixed all enterprise of " enterprise’s financial accounting report regulations " thatthe State Council releases points and does not raise funds to the outside in principle, manage aller enterprises. This text is on the basis that make an introduction to the definition standard of " all enterprise " in the system, he introduced the particularity which is different from the large and medium-sized enterprise of the all enterprise further, the all enterprises are all different from the large and medium-sized enterprise organizational form . financing , accounting personnel of all enterprise , accounting information user , business activities and such respects as the risk ,etc. faced, so, require the all enterprise to carry out the unified standard like large and medium-sized enterprise, some does not gear to actual circumstances, make " all enterprise accounting system " is it standardize accountant of all enterprise work very much necessary to come. " accounting system of all enterprise " is on terms that follow a general accountant and check and calculate the principle, draw lessons from the international practice, combine the actual conditions of the all and medium-sized enterprises of our country , make based on " enterprise’s accounting system ". In make basis , accountant check and calculate requirement , precondition , basic principle that should follow of element task , check and calculate method respect he unanimous office basically two; There is difference in the scope of application , overall design of the system , accountant check and calculate , concrete content of financial report. Grasp this similarities and differences between them, help better implementing " theaccounting system of all enterprise " in the all enterprise, make this system function . This text, to " accounting system of all enterprise " Relevant for problem last discussion ,in purpose for being able to make " all enterprise accounting system " can suiting by actual conditions , all enterprise of development getting finer, can improve further , this system implements time not long after all, need practice to examine in order to improve constantly. Through carrying on the comparison of understanding and and " enterprise’s accounting system " of a certain degree to " accounting system of all enterprise ", combine of our country actual conditions of all enterprise, on how about improve " the accounting system of all enterprise " further this text, make it suitable for the actual need more , has proposed some suggestions. First , should define its scope of application further ; Second , put forward and standardize the accounting treatment method of the economic business of special type taking place in the business activities of all enterprise; Third , use the experience of " enterprise’s accounting system " for reference, the content of checking and calculating of the accounting item should try one’s best to conform with tax law . To further completion of " accounting system of all enterprise ", how to implement " accounting system of all enterprise " too It is extremely realistic question to be, implement kind to involve " all enterprise accounting system " could produce anticipated result directly or not. This text has continued putting forward the question that "accounting system of all enterprise " should be paid attention to while implementing. First, the question that the all enterprise oneself should pay attention to, including there should be correct understanding to " accounting system of all enterprise ", the question which the director of all enterprise , financial personnel should pay attention to , he strong question that trains; Second, the question that the outside of all enterprise needs paying attention to, including accounting intermediary , the finance at all levels , question which the revenue department should pay attention to , put emphasis on strengthening the propaganda of " accounting system of all enterprise " and supervising and inspecting its performance.While carry on the discussion to the relevant problems of " accounting system of all enterprise ", I find that there are a lot of questions , including the background that the system is made , basic content around the system, comparison with existing accounting system,, how could implement good full play his due result,etc.. But system is it implement to begin already, it has more concerned this texts to be how make system this implementation he a result , through analysing , the ooth implementation which summarizes " accounting system of all enterprise " depends on the all enterprise and external joint efforts, and should improving constantly with development of social economy, it needs complete suggestion to put forward some. This text helps to improve the accounting system of all enterprise further to the further discussion of the relevant problems of "
论文关键词： 小企业；小企业会计制度；比较；完善；实施；