《小企业会计准则》实施影响因素研究

Analysis of Influence Factors of Accounting Standard for Small Business Enterprises

《小企业会计准则》实施以来,其科学性和适用性得到了普遍认可。但受制于外部监管、信息需求等诸多因素影响,《小企业会计准则》的执行状况并不乐观。为了更深入挖掘影响《小企业会计准则》执行效果的原因,本文通过文献研究、访谈与问卷调查,运用因子分析法将被调查者回答的16个问题归为外部监管因子、信息需求因子、企业内部利益相关者意愿因子、资源支持因子、执行成本因子以及企业特征因子六个因子,并对每个因子进行了分析,以期为优化我国《小企业会计准则》发展策略提供依据。

Accounting Standard for Small Business Enterprises has been implemented for almost two years in the country. The scientificity and applicability of the new standards has been generally recognized by the respondents.But due to the influence of external supervision, information demand and other factors, its implementation is not optimistic. To dig more deeply the reasons for influence on Accounting Standard for Small Business Enterprises, the paper grouped 16 questions of the respondents answered into external regulatory, information needs, internal interests stakeholders willingness, resource support cost and firm characteristics execution factors by factor analysis method.Each factor were analyzed and proposed countenneasures and suggestions. Research conclusion provides basis for the optimization of China's accounting standards development strategy.