浅析小企业会计核算方法与企业会计核算方法的不同

Differences between Small-enterprise Accounting Settlement and Enterprise Accounting Settlement

财政部发布的《小企业会计制度》，要求自2005年1月1日起在全国小企业范围内实施。该制度是在遵循一般会计核算原则的前提下，结合我国小企业的实际情况，以《企业会计制度》为基础制定的，充分体现了小企业自身的特点及其会计信息使用者的需求，探讨了《小企业会计制度》和《企业会计制度》在会计科目、计价方法、账务处理、核算方面的差异。

Small-enterprise Accounting System, issued by the Ministry of Finance, went into effect among small enterprises throughout the country on January 1, 2005. It conforms to the general principles of financial settlement and combines the actual situation of small enterprises in China. Based on the Enterprise Accounting System, it takes into account the characteristics of small enterprises and the demand of accounting information users. This paper discusses the differences between the two systems in accounting items, pricing ways, financial treatment and financial settlement.