《小企业会计制度》中公认会计原则的灵活运用

Applying accounting principle nimbly to "Accounting system fo small Enterprises" generally recognized

会计信息不规范已成为制约中小企业持续发展的瓶颈,《小企业会计制度》应运出台。国际上对大小企业会计准则的区别对待。我国《小企业会计制度》制定过程中充分考虑了小企业的规模、经营特点,对于不符合成本效益的信息不要求小企业提供,不符合信息使用者要求的信息不要求小企业提供。《小企业会计制度》是公认会计原则灵活运用的结果。

The irregular of accounting information has restricted minor enterprise sustainable development,so 《Minor enterprise's accounting system》 had come into existence.Nations make a difference between accounting system of undertaking of wide scope and minor enterprise's accounting system.《Minor enterprise's accounting system》 considers scale of operation and operation characteristics.《Minor enterprise's accounting system》 is the result of accepted accounting principle's flexible use.