为小企业量“身”定制会计制度

Make accounting system of small enterprise

为了健全国家统一的会计制度,规范小企业会计核算工作,提高会计信息质量,财政部专门发布文件,决定从2005年起要求在全国小企业范围内实施《小企业会计制度》。该文就《小企业会计制度》出台的必要性,以及执行新制度过程中与《企业会计制度》的差异问题作了总结,并提出了一些保障新制度的实施的建议。

In order to perfect country’s unified accounting system and the accounting standard system, standardize the accountant of small enterprise to check and calculate, improve accounting information quality, the Ministry of Finance specially releases the file, determine to implement “Accounting system of small enterprise” in the range of small enterprise of the whole country from 2005. This paper on the necessity of issuing “Accounting system of small enterprise”, makes the summary in difference with “enterprise accounting system” when carrying out new system and gives some suggests on how to ensure new system.