《小企业会计制度》的执行前景展望

The Performance Outlook on Accounting System for Small Business Enterprises

2005年是《小企业会计制度》执行的第一年。根据规定,小企业可以在《小企业会计制度》和《企业会计制度》之间进行会计制度选择。无论是从会计核算成本还是经济后果来看,《小企业会计制度》均较《企业会计制度》对企业有利,《小企业会计制度》应受到企业的青睐;但是《小企业会计制度》推行起来仍面临阻力。

Accounting System for Small Business Enterprises has been put into use in 2005. According to regulations, small business enterprises could make a choice betweenAccounting System for Small Business Enterprises and Accounting System for Business Enterprises . From the costs of accounting treatments and economic results, Accounting System for Small Business Enterprises shottld be more favorable than Accounting System for Business Enterprises for small business enterprises . However, the implementation of Accounting System for Small Business Enterprises has confronted with some obstruction. The paper is to analyze the difficult extent and outlook of performance of Accounting System for Small Business Enterprises.