关于《小企业会计制度》的研究

A Study on "Accounting System of Small Enterprises"

2004年4月27日,财政部颁布了《小企业会计制度》,并自2005年1月1日起在全国小企业范围内实施。《小企业会计制度》充分体现了小企业业务特点和管理要求,对完善会计法规制度,规范小企业会计行为,提高会计信息质量,加强小企业内部控制,起到了积极作用。从会计核算上看,《小企业会计制度》与《企业会计制度》存在着较大的差异。

The Ministry of Finance issued 'the Accounting System of Small Enterprises'on April 27,2004,which will be implemented throughout the country from January 1,2005.'The Accounting System of Small Enterprises'fully reflects the management characteristics and requirements of small companies.It functious as perfecting Accounting Sestem,standardizing accounting activities of small companies,and therefore improving the accounting quality.From the point of business accounting,a giant gap exisits between 'the Accounting System of Small Enterprises' and 'the Enterprises Accounting System'.