小企业会计准则实施的会计处理差异研究

On the Accounting Differences of the Implementation of the Accounting Standards in Small Enterprises

随着我国市场化程度的进一步提高和国际化的日益加强,我国的会计改革进一步深化发展,会计准则也发生了相应的变化。在这一过程中,新《小企业会计准则》与原有的准则相比有较大的不同,在具体处理时有一定的差异。本文以小企业为研究对象,着重分析和探讨了小企业会计准则实施的会计处理差异。

With the further improvement of the marketization and the deepening internationalization, China＇s accounting reform develops deeply, and the accounting standards change correspondingly. In this process, the new ＂Accounting Standard of the Small Enterprises＂is much different from the original standards, and there are some differences when dealing with it. Taking the small enterprises as the object, this paper analyzes and discusses the accounting differences of implementing the accounting standards in small enterprises.