我国《小企业会计准则》与《中小主体国际财务报告准则》差异的原因分析

Research on the Cause of the Difference Between China Mainland's Accounting Standards for Small Entities and IFRS for SMEs

在我国会计准则已经与国际财务报告准则全面趋同的背景下,我国新发布的《小企业会计准则》却与《中小主体国际财务报告准则》存在很大的差异。造成差异的原因有三方面:第一,准则面向的国家和地区差异。第二,准则制定机构秉持的不同理念。IASB更关注全球中小企业会计信息的可比性,更多地考虑发达国家和地区的情况,坚持不远离IFRS。我国准则制定机构则更注重切实有助于提高我国小企业会计信息质量,只是考虑中国大陆具体国情,对《企业会计准则》大幅简化。第三,准则制定机构获取现实依据的充分性存在差异。IASB面对复杂差异巨大的现实,无力也无意开展全方位大幅度的主动调研,因而采取了传统的被动征求意见和少量企业测试的方法,获取的简化依据有限。我国准则制定机构只是面对我国的小企业,展开征求意见和主动调研,积极总结我国2004年《小企业会计制度》实施的经验,借助学者的研究成果,比较全面深入地了解了我国小企业会计工作的相关情况,从而为我国《小企业会计准则》的制定获取了较为充分的现实依据。

When CAS has fulfilled the international convergences,there is a great difference between the China Mainland's Accounting Standards for Small Entites issued recently and IFRS for SMEs.The causes of the Difference include: First,Different standards toward to different regions and countries.Second,standard-setting bodies adhering to the different concept.IASB have more focus on the comparabilities of the accounting information from small and middle size entities in the world,consider more on actual conditions of developed countries and regions,and keep connecting with IFRS.Chinese publisher of accounting standards for small size entities pay more attention the improvement of the quality of the accounting information of Chinese small size entities,they only consider the actual situation of China and simplify a lot on the CAS.Third,it is different in the adequacy of standard-setting institutions to obtain a realistic basis.Facing the very complex different conditions,IASB could not do investigations and studies about all conditions,so their methods of investigations were taking comments on the Discussion Paper and Exposure Draft etc and the field tests in limited amount,but the actual conditions about simplification of IFRS which IASB obtained are not sufficient.Chinese standards setting body are only for the small entities in China,they will take the initiative to research and expand comments,sum up the experience of enforce the accounting system for small size entities 2004.With the help from the outcome of scholar's investigations and studies,they obtain sufficient actual basis in accounting standards for small entities in China,which gets more fully realistic basis for the formulation of Chinese accounting standards to small enterprises.