摘 要

　　小企業(yè)會(huì)計(jì)準(zhǔn)則的出臺(tái)，在內(nèi)容上與企業(yè)會(huì)計(jì)準(zhǔn)則存在著重要的差別。同時(shí)，新出臺(tái)的小企業(yè)會(huì)計(jì)準(zhǔn)則從一些方面上簡(jiǎn)化了相關(guān)的會(huì)計(jì)處理，避免了重復(fù)的、繁瑣的處理程序，大大簡(jiǎn)化了小企業(yè)會(huì)計(jì)人員的工作強(qiáng)度，從而提高了他們的工作效率。本文將以對(duì)比作為主要手段，來(lái)探究小企業(yè)會(huì)計(jì)準(zhǔn)則與企業(yè)會(huì)計(jì)準(zhǔn)則的不同，并從中找出小企業(yè)會(huì)計(jì)準(zhǔn)則的優(yōu)點(diǎn)，為小企業(yè)會(huì)計(jì)準(zhǔn)則的實(shí)施與運(yùn)用提供參考與幫助。同時(shí)，也指出小企業(yè)會(huì)計(jì)準(zhǔn)則的不足之處，為小企業(yè)會(huì)計(jì)準(zhǔn)則的完善提供建議。

　　關(guān)鍵詞：小企業(yè)會(huì)計(jì)準(zhǔn)則 企業(yè)會(huì)計(jì)準(zhǔn)則 小企業(yè)會(huì)計(jì)制度

　　Abstract

　　Small business accounting standards, in the content and the accounting standards for enterprises there are important differences. At the same time, the introduction of the new small business accounting standards from some aspects of simplifying the relevant accounting treatment, to avoid repetition, complex procedures, greatly simplifying the small enterprise accounting personnel's working strength, so as to improve their work efficiency. According to the contrast as the main means, to explore the small business accounting standards and accounting standards for enterprises is different, and find out the small business accounting standards has the advantage, as the small business accounting standards implementation and application to provide reference and help. At the same time, also pointed out that the small enterprise accounting criterion deficiency, as the small business accounting standards to provide advice.

　　Keywords： Small enterprises standard;Enterprises standard;Small enterprises regulations

　　目 錄

　　中文摘要······················

　　英文摘要······················

　　引言·························

　　1.《小企業(yè)會(huì)計(jì)準(zhǔn)則》出臺(tái)背景及主要內(nèi)容····················

　　1.1出臺(tái)背景·······················

　　1.2出臺(tái)意義······················

　　1.3《小企業(yè)會(huì)計(jì)準(zhǔn)則》主要內(nèi)容······························

　　2《小企業(yè)會(huì)計(jì)準(zhǔn)則》與《企業(yè)會(huì)計(jì)準(zhǔn)則》的比較···············

　　2.1《小企業(yè)會(huì)計(jì)準(zhǔn)則》適用范圍的變化·······················

　　2.2《小企業(yè)會(huì)計(jì)準(zhǔn)則》與《企業(yè)會(huì)計(jì)準(zhǔn)則》的差異··············

　　2.2.1 歷史成本計(jì)量····································

　　2.2.2 公允價(jià)值的相關(guān)要求······························

　　2.2.3 長(zhǎng)期股權(quán)投資的核算·····························

　　2.2.4 所得稅的核算··································

　　2.2.5 待轉(zhuǎn)資產(chǎn)核算······················

　　2.2.6 財(cái)務(wù)報(bào)表的編制······················

　　3 小企業(yè)會(huì)計(jì)準(zhǔn)則不足之處······························

　　3.1有關(guān)小企業(yè)的界定標(biāo)準(zhǔn)······························

　　3.2不公開(kāi)發(fā)行債券或股票的中型企業(yè)·····················

　　3.3 關(guān)于經(jīng)濟(jì)業(yè)務(wù)會(huì)計(jì)處理和披露的出發(fā)點(diǎn)和原則的問(wèn)題·······

　　3.3.1增值稅進(jìn)項(xiàng)稅額的抵扣時(shí)限····························

　　3.3.2 增值稅小規(guī)模納稅人的賬務(wù)處理規(guī)定···················

　　3.3.3應(yīng)付工資、應(yīng)付福利費(fèi)的規(guī)定························

　　3.3.4稅收直接減免、即征即退、先征后退等情況的處理··········

　　3.3.5 借款費(fèi)用的處理······················

　　3.3.6 管理費(fèi)用的范圍···································

　　3.3.7關(guān)于利潤(rùn)表的規(guī)定··································

　　3.4 日常業(yè)務(wù)中不經(jīng)常遇到的問(wèn)題·························

　　4 關(guān)于完善和落實(shí)《小企業(yè)會(huì)計(jì)準(zhǔn)則》的建議················

　　4.1 切實(shí)完善企業(yè)自身結(jié)構(gòu) 加強(qiáng)管理決策準(zhǔn)確度·············

　　4.1.1 提高企業(yè)管理者自身的素質(zhì)·························

　　4.1.2 加強(qiáng)小企業(yè)會(huì)計(jì)人員的自身素質(zhì)·····················

　　4.1.3 完善企業(yè)內(nèi)部監(jiān)督制度···························

　　4.1.4 健全目前企業(yè)已有的會(huì)計(jì)機(jī)構(gòu)·······················

　　4.1.5 推動(dòng)會(huì)計(jì)電算化的普及程度·························

　　4.2 優(yōu)化企業(yè)外部環(huán)境 創(chuàng)造發(fā)展有利條件···················

　　4.2.1 繼續(xù)完善相關(guān)法律法規(guī)制度··························

　　4.2.2 不斷改善小企業(yè)生存的環(huán)境問(wèn)題·······················

　　4.2.3 加強(qiáng)對(duì)企業(yè)的會(huì)計(jì)工作的監(jiān)督·························

　　結(jié)論······················

　　致謝······················

　　參考文獻(xiàn)······················