实施《小企业会计制度》应注意的几个问题

Some Noticeable Problems in Implementing the Accounting System of Small-sized Enterprises

该文对小企业实施《小企业会计制度》的利弊及实施过程中应注意的问题进行了分析,认为《小企业会计制度》还需要进一步完善和修订,并对《小企业会计制度》与具体会计准则之间的差异处理谈了看法。

This paper analyzes the advantages and disadvantages in implementing the Accounting System of Small-sized Enterprises,as well as some noticeable problems in the implementing process.It holds that the Accounting System of Small-sized Enterprises should be further emended and perfected and narrates the difference between this system and the specific accounting norm.