《小企业会计制度》与《企业会计制度》会计报表差异的研究

Study of the Differences in Accounting Report Between Small Enterprise Accounting System and General Enterprise Accounting System

本文对采用《小企业会计制度》的会计报表与采用《企业会计制度》的会计报表产生差异的必要性和产生差异的原因进行了分析,指出了目前中小企业应该怎样调整两种制度下会计报表的差异。

To perfect the accounting review principles and make the accounting review standards regular, on Jan .1, 2005, our country carried out Small-size Enterprise Aceounting System, whieh standardized the operating aetivities in the aeeounting processing of the small and the medium-size enterprises. The paper analyses the necessity of differences in aeeounting report between the two enterprises and the reason, and presents how the small and the medium-size enterprise should adjust the distinctions in accounting report based on the two systems so far.