中小企业会计准则的制定:目标与模式选择

Establishment of Accounting Standards For SMEs:The Goals and Model

制定中小企业会计准则是实施差别报告制度的重要手段之一。中小企业会计的特性决定了其会计准则的制定目标应该是简化,一是要简化确认与计量,二是要简化披露与列报。在选择制定模式时,可以考虑一体法和分立法,即把中小企业会计准则作为一个独立的会计准则体系,还是作为现行准则体系中的一个独立的具体准则,甚至将有关内容直接融入到现有准则中,这些做法各有利弊。本文在分析中小企业会计准则目标的基础上,提出了制定独立具体准则的建议。

Establishing accounting standards for small and medium-sized entities(SME)is one of the most important measures in the implementation of differentiated reporting system.Because of its distinct features,accounting of SME's should be simple,both in identification and measurement,and in disclosure and presentation.Possible models include integrated and separate ones.Whether to take the accounting standards for SME as an independent accounting standard system,or as an independent accounting standard,or incorporate them into the current standards,all these models have advantages and disadvantages.