小企业会计准则实施的思考

Thinking of Small Business Accounting Standards Implementation

财政部自2011年10月18日颁布了《小企业会计准则》,并于2013年1月1日起正式实施以来,迄今已有整整一年的时间了。本文通过对小企业会计准则实施过程中的问题进行了探讨,希望为推动中小企业会计准则的顺利实施,提高中小企业经营管理水平提供帮助。

Ministry of Finance since October 18, 2011 issued a 'Small Business Accounting Standards', and with effect from 1 January 2013 formally implemented since, so far, exactly one year's time. Based on the small business accounting standards during implementation issues were discussed, hoping to promote the smooth implementation of accounting standards for SMEs, help enhance the management level of SMEs.