刍议中小企业执行新会计准则的问题与对策

2006年2月15日,财政部门正式发布了新会计准则,并于2007年1月1日首先在上市公司范围内实施。新会计准则的颁布与实施,对我国的会计行业的发展有着重大影响。它所呈现出来的科学性、全面性和国际趋同性等特征,适合于各种行业,各种类型的企业的发展需要。对中小企业的发展而言,也是有利的。但是,由于中小企业的诸多不足,使其在执行新会计准则时也力不从心,困难重重。本文首先分析新会计准则的必然性和其特征;随后又详细分析了中小企业实施新会计准则的必要性;然后从中小企业目前的现状,特别是其执行新会计准则的局限性进行论述;最后提出中小企业执行新会计准则的应对措施。

On February 15, 2006, finance department formally released new accounting standards, and in January 1, 2007 first in the listed company scope of implementation. The promulgation of the new accounting standards in China and implementation, the accounting industry has a significant effect on the development. It presents the scientific, comprehensive out features, such as the international convergence for all walks of life, all types of enterprise development needs. For small and medium-sized enterprise development, is also beneficial. However, because of the lack of small and medium-sized enterprises, which many in implementing new accounting standards when also inadequate, with difficulties. This paper analyses the necessity of new accounting standards and its characteristic; Then detailed analysis of the small and medium-sized enterprises to carry out the necessity of new accounting standards; Then from elements-driven to the current situation, especially the execution of the limitations of new accounting standards discussed; Finally the paper proposes that Small and medium-sized enterprise execute new accounting standards measures.