《小企業(yè)會計(jì)準(zhǔn)則和企業(yè)會計(jì)準(zhǔn)則差異與分析》由會員上傳分享，免費(fèi)在線閱讀，更多相關(guān)內(nèi)容在教育資源-天天文庫。

1、.小企業(yè)會計(jì)準(zhǔn)則與企業(yè)會計(jì)準(zhǔn)則差異分析完成日期：2014.06.03學(xué)生姓名：朱冬梅指導(dǎo)教師：李小林答辯小組成員：秦桂蘭劉琨許丹論文成績：......摘要為了規(guī)范小企業(yè)會計(jì)確認(rèn)、計(jì)量和報(bào)告行為，促進(jìn)我國小企業(yè)持續(xù)快速發(fā)展，發(fā)揮小企業(yè)在國民經(jīng)濟(jì)和社會發(fā)展中的重要作用，財(cái)政部于2013年1月1日起在小企業(yè)范圍內(nèi)施行《小企業(yè)會計(jì)準(zhǔn)則》，它的發(fā)布標(biāo)志著我國企業(yè)會計(jì)標(biāo)準(zhǔn)體系的基本建成。與此同時(shí)，2004年4月公布的《小企業(yè)會計(jì)制度》將退出歷史舞臺。本文在這類布景之下，對我國小企業(yè)會計(jì)準(zhǔn)則進(jìn)行研究。本文擬采取各類論證方法；理論和實(shí)踐相結(jié)合；引用分析等剖析我國小企業(yè)會計(jì)準(zhǔn)則的相關(guān)問題

2、。首先，從總體上介紹本文的研究背景、選題意義、文獻(xiàn)綜述等內(nèi)容。其次，主要分析我國小企業(yè)會計(jì)準(zhǔn)則與企業(yè)會計(jì)準(zhǔn)則在內(nèi)容框架、會計(jì)核算、財(cái)務(wù)報(bào)表列報(bào)等方面的差異。最后，總結(jié)我國實(shí)施小企業(yè)會計(jì)準(zhǔn)則的必要性及積極之處，并在借鑒世界各國經(jīng)驗(yàn)的基礎(chǔ)上，提出一些完善我國小企業(yè)會計(jì)準(zhǔn)則的建議，并對小企業(yè)會計(jì)準(zhǔn)則在實(shí)施過程中可能出現(xiàn)的問題提出對策。關(guān)鍵詞：小企業(yè)會計(jì)準(zhǔn)則；企業(yè)會計(jì)準(zhǔn)則；差異分析......AbstractInordertoregulatethebehaviorofsmallbusinessaccountingrecognition,measurementandreporti

3、ng,andpromotethedevelopmentofsmallbusinesses,playtheimportantroleofsmallenterprisesinthenationaleconomyandsocialdevelopment,theministryoffinanceonJanuary1,2013inasmallbusinesswithinthescopeofthe"smallbusinessaccountingstandards",itsreleasemarksthebasiccompletionofenterpriseaccountingstan

4、dardsysteminourcountry.Atthesametime,releasedinApril2004"smallbusinessaccountingsystem"willbecomerelics.Underthisbackground,thispaperstudyonChina'saccountingstandardsforsmallbusinesses.Thispaperintendstouseallkindsofreasoningmethods;Listoffacts,puton;Combinationoftheoryandpractice;Refere

5、nceanalysisstepbystepin-depthanalyticalourcountrysmallbusinessaccountingstandardsrelatedissues.Firstofall,ingeneral,theintroductionofthisarticleselectedtopicbackgroundandpracticalsignificance,literaturereview,etc.Second,mainlyanalyzesourcountrysmallbusinessaccountingstandardsandaccountin

6、gstandardsforenterprisesintheaccountingtreatment,accounting,financialstatementpresentation,etc.Finally,summarizesthenecessityoftheimplementationofaccountingstandardsforsmallbusinessesandactively,andonthebasisofusingtheexperienceofcountriesallovertheworld,andputsforwardsomeSuggestionsofpe

7、rfectingourcountry'saccountingstandardsforsmallbusinesses,andforsmallbusinessesintheimplementationofaccountingstandards.KeyWords:Accountingstandardsforsmallbusinesses;Accountingstandardforbusinessenterprises;Varianceanalysis......目錄1緒論11.1研究背景11.2選題意義11.3文獻(xiàn)綜述11.3.1國際研究文獻(xiàn)綜