《小企业会计准则》存在的问题及商榷

Discussion of the problems in index for Accounting Standards for Small Business Enterprises

为规范小企业会计确认、计量和报告,财政部2011年10月发布《小企业会计准则》,并于2013年1月1日实施,分析《小企业会计准则》执行中存在的问题,建议《小企业会计准则》应在简化的基础上尽量与《企业会计准则》相衔接,以统一我国的企业会计标准,提高会计信息的可比性。

In order to standardize accounting recognition, measurement and reporting for specification in small business enterprises, the ministry of finance released Index for Accounting Standards for Small Business Enterprises in October 2011 and implemented it on January 1, 2013. This paper analyzes the problems in implementation, and proposes that Index for Accounting Standards for Business Enterprises be simplified for a unified standard and the improvement of the comparability of accounting information.