小企业特点及其会计制度探讨

内 容 摘 要

 小企业会计准则的出台，在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。  

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目  录

  摘要··················································

引言······················································4 

    一. 《小企业会计准则》出台背景及主要内容····················4 

        1.1出台背景···············································4 

        1.2出台意义···············································5 

        1.3《小企业会计准则》主要内容······························5 

    二. 《小企业会计准则》与《企业会计准则》的比较·················6 

        2.1《小企业会计准则》适用范围的变化·························6 

        2.2《小企业会计准则》与《企业会计准则》的差异················7 

          2.2.1 历史成本计量····································7 

          2.2.2 公允价值的相关要求······························8 

          2.2.3 长期股权投资的核算·····························9 

          2.2.4 所得税的核算··································9 

          2.2.5 待转资产核算·········································9 

          2.2.6 财务报表的编制······································10 

    三.  小企业会计准则不足之处······························10 

        3.1有关小企业的界定标准······························10 

        3.2不公开发行债券或股票的中型企业·····················10 

        3.3 关于经济业务会计处理和披露的出发点和原则的问题·······11 

          3.3.1增值税进项税额的抵扣时限····························11 

          3.3.2 增值税小规模纳税人的账务处理规定···················11 

3.3.3应付工资、应付福利费的规定························12 

          3.3.4税收直接减免、即征即退、先征后退等情况的处理··········12 

          3.3.5 借款费用的处理····································12 

          3.3.6 管理费用的范围···································13 

          3.3.7关于利润表的规定··································13 

         3.4 日常业务中不经常遇到的问题·························13 

    四.  关于完善和落实《小企业会计准则》的建议················13 

        4.1 切实完善企业自身结构 加强管理决策准确度·············13 

          4.1.1 提高企业管理者自身的素质·························14 

          4.1.2 加强小企业会计人员的自身素质·····················14 

          4.1.3 完善企业内部监督制度···························14 

          4.1.4 健全目前企业已有的会计机构·······················14 

          4.1.5 推动会计电算化的普及程度·························14 

        4.2 优化企业外部环境 创造发展有利条件···················14 

          4.2.1 继续完善相关法律法规制度··························14 

          4.2.2 不断改善小企业生存的环境问题·······················15 

          4.2.3 加强对企业的会计工作的监督·························15

 结论·················································15 

致谢··············································16  

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