从内部控制角度分析《小企业会计准则》实施主体的内部会计环境

Analysis of the Internal Accounting Environment of Accounting Standard for Small Enterprises from the Aspect of Internal Control

《小企业会计准则》实施受其主体会计环境的制约和影响。从内控制角度对小企业主体内部会计环境和内部管理环境进行研究,改善小企业内部会计环境,提高《小企业会计准则》的实施效果。

The implementation of Accounting Standard for Small Enterprises is restricted and influenced by the accounting environment of its subject. This thesis studies the internal accounting and management environment of small enterprises, and it is aimed at improving the effect of Accounting Standard for Small Enterprises.