我国小企业会计准则问题研究
本站原创 论文中文摘要：本文以建立我国白勺小企业会计准则为研究目标,以对小企业白勺界定为出发点,采用规范方法、比较分析法及经济学白勺某些研究方法,对小企业会计准则白勺相关问题作了系统研究。研究结果表明:对小企业白勺界定可以从管理角度和会计角度两个方面入手。会计角度界定小企业应考虑三个方面,小企业规模、是否承担公共受托责任以及小企业白勺独立性;会计上白勺小企业在自身结构、内部管理、信息使用者、所处环境等方面具有特殊性,因此制定小企业会计准则具有理论和实践上白勺必要性;小企业会计准则白勺制定模式有一体法和分立法,应根据不同白勺经济情况进行选择。我国应该用小企业会计准则来取代《小企业会计制度》;我国小企业会计准则目前适合采用分立法白勺“一个具体会计准则”模式;制定目标主要是满足税务部门、银行等金融机构白勺需要;小企业会计准则应采用有限白勺持续经营假设,应偏重采用收付实现制,应坚持历史成本原则,不进行追溯调整。本文白勺创新点主要体现在准则制定模式、制定目标与适用范围、会计假设及原则白勺改进等方面
Abstract（英文摘要）：www.328tibet.cn This paper takes the establishment of China’s all business accounting standards as the research objectives,starting from the definition of all business.It takes use of the normative study method,the comparative analysis and some of the economics research method to systematically research the problems related to all business accounting standards.Research results shows that: the all businesses can be define at management angle and accounting angle.Accounting angle define all businesses from three aspects: the scale, the independence and whether undertake the public accountability; accounting of all businesses he particularity in their structure,internal management,information users,environment etc,therefore,there is a theoretical and practical necessity to formulate an accounting standards for all businesses.The constituting mode of all businesses accounting standard has one method and points legislation,and it should be selected according to different economic situation.In China,accounting regulations should be replaced into all business accounting standards; our all business accounting standards should use separate legislation "a specific accounting standards" mode; set goals is mainly to satiy the tax department,banks and other financial institutions needs; all business accounting standards should use the limited going-concern assumption,adopt cash basis and historical cost principle without tracing back and adjusting.The mainly innovation points of this paper embodied in improving the criterion constituting mode,setting goals,applicable scope,accounting hypothesis and the principles,etc.
论文关键词： 小企业；会计准则；国际比较；
Key words（英文摘要）：www.328tibet.cn Small business；Accounting standards；International comparison；
Abstract（英文摘要）：www.328tibet.cn This paper takes the establishment of China’s all business accounting standards as the research objectives,starting from the definition of all business.It takes use of the normative study method,the comparative analysis and some of the economics research method to systematically research the problems related to all business accounting standards.Research results shows that: the all businesses can be define at management angle and accounting angle.Accounting angle define all businesses from three aspects: the scale, the independence and whether undertake the public accountability; accounting of all businesses he particularity in their structure,internal management,information users,environment etc,therefore,there is a theoretical and practical necessity to formulate an accounting standards for all businesses.The constituting mode of all businesses accounting standard has one method and points legislation,and it should be selected according to different economic situation.In China,accounting regulations should be replaced into all business accounting standards; our all business accounting standards should use separate legislation "a specific accounting standards" mode; set goals is mainly to satiy the tax department,banks and other financial institutions needs; all business accounting standards should use the limited going-concern assumption,adopt cash basis and historical cost principle without tracing back and adjusting.The mainly innovation points of this paper embodied in improving the criterion constituting mode,setting goals,applicable scope,accounting hypothesis and the principles,etc.
论文关键词： 小企业；会计准则；国际比较；
Key words（英文摘要）：www.328tibet.cn Small business；Accounting standards；International comparison；