《小企业会计准则》与《企业会计准则》的比较

A Comparison between Accounting Standard of Small Businesses and Corporate Accounting Standard

国际会计准则及各国制定的会计准则大部分是针对大中型企业和上市公司,很少会考虑到中小企业的会计需要,致使一部分中小企业由于实施国际会计准则的成本太高,出现背离国际会计准则、执行不严、实施质量不高等迹象。而我国制定的《小企业会计准则》与《企业会计准则》之间的差异,主要在于《小企业会计准则》简化了核算要求,可以满足税收征管信息需求,有助于银行提供信贷,有助于和企业会计准则衔接等方面。对于小企业加强财务核算,提高内部管理水平,促进小企业健康发展具有重要的现实意义。

International Accounting Standard and other accounting standards of various countries are regulated for large and medi- um-sized enterprises or listed companies, rather than meeting the requirement of smaU and medium-sized enterprises. As a result of the high cost in practicing the Internatioaul Accounting Standard, some small and medium-sized enterprises deviate from the standard or im- plement the standard in an imprecise or unqualified manner. Accounting Standard of Small Businesses in China simplifies the requirement for business accounting, meets the demand of information for tax collection, helps banks offer credit, and associates with the Corporate Ac- counting Standard. It is significant in practice in enhancing financial accounting of small businesses and improving their internal manage- ment.