我国小企业会计准则建设问题研究

On the construction of China's small enterprise accounting standards

小企业是我国国民经济和社会发展的重要力量,加强小企业管理、促进小企业发展是保持国民经济平稳较快发展的重要基础,是关系民生和社会稳定的重大战略任务。为了提高小企业的会计核算质量、助力小企业发展,财政部于2011年颁布了《小企业会计准则》,要求从2013年开始执行,鼓励提前执行。

Small enterprise is an important force of our country national economy and social development,strengthening the management of enterprise,promoting the development of small enterprises is the important foundation of national economy to maintain steady and rapid development,is a major strategic task related to people's livelihood and social stability.In order to improve the quality of accountant of small enterprises,assisting small business development,the Ministry of Finance promulgated the 'Small enterprise accounting standards'in 2011,begin to carry out from 2013,encourage advanced execution.