《小企業(yè)會(huì)計(jì)準(zhǔn)則企業(yè)會(huì)計(jì)準(zhǔn)則差異分析》由會(huì)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(kù)。

1、..小企業(yè)會(huì)計(jì)準(zhǔn)則與企業(yè)會(huì)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(jī)：資料..摘要為了規(guī)范小企業(yè)會(huì)計(jì)確認(rèn)、計(jì)量和報(bào)告行為，促進(jìn)我國(guó)小企業(yè)持續(xù)快速發(fā)展，發(fā)揮小企業(yè)在國(guó)民經(jīng)濟(jì)和社會(huì)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(huì)計(jì)準(zhǔn)則》，它的發(fā)布標(biāo)志著我國(guó)企業(yè)會(huì)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(huì)計(jì)制度》將退出歷史舞臺(tái)。本文在這類布景之下，對(duì)我國(guó)小企業(yè)會(huì)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

2、析我國(guó)小企業(yè)會(huì)計(jì)準(zhǔn)則的相關(guān)問題。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(guó)小企業(yè)會(huì)計(jì)準(zhǔn)則與企業(yè)會(huì)計(jì)準(zhǔn)則在內(nèi)容框架、會(huì)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(guó)實(shí)施小企業(yè)會(huì)計(jì)準(zhǔn)則的必要性及積極之處，并在借鑒世界各國(guó)經(jīng)驗(yàn)的基礎(chǔ)上，提出一些完善我國(guó)小企業(yè)會(huì)計(jì)準(zhǔn)則的建議，并對(duì)小企業(yè)會(huì)計(jì)準(zhǔn)則在實(shí)施過(guò)程中可能出現(xiàn)的問題提出對(duì)策。關(guān)鍵詞：小企業(yè)會(huì)計(jì)準(zhǔn)則；企業(yè)會(huì)計(jì)準(zhǔn)則；差異分析資料..AbstractInordertoregulatethebehaviorofsmallbusinessaccountingreco

3、gnition,measurementandreporting,andpromotethedevelopmentofsmallbusinesses,playtheimportantroleofsmallenterprisesinthenationaleconomyandsocialdevelopment,theministryoffinanceonJanuary1,2013inasmallbusinesswithinthescopeofthe"smallbusinessaccountingstandards",itsreleasemark

4、sthebasiccompletionofenterpriseaccountingstandardsysteminourcountry.Atthesametime,releasedinApril2004"smallbusinessaccountingsystem"willbecomerelics.Underthisbackground,thispaperstudyonChina'saccountingstandardsforsmallbusinesses.Thispaperintendstouseallkindsofreasoningme

5、thods;Listoffacts,puton;Combinationoftheoryandpractice;Referenceanalysisstepbystepin-depthanalyticalourcountrysmallbusinessaccountingstandardsrelatedissues.Firstofall,ingeneral,theintroductionofthisarticleselectedtopicbackgroundandpracticalsignificance,literaturereview,et

6、c.Second,mainlyanalyzesourcountrysmallbusinessaccountingstandardsandaccountingstandardsforenterprisesintheaccountingtreatment,accounting,financialstatementpresentation,etc.Finally,summarizesthenecessityoftheimplementationofaccountingstandardsforsmallbusinessesandactively,

7、andonthebasisofusingtheexperienceofcountriesallovertheworld,andputsforwardsomeSuggestionsofperfectingourcountry'saccountingstandardsforsmallbusinesses,andforsmallbusinessesintheimplementationofaccountingstandards.KeyWords:Accountingstandardsforsmallbusinesses;Accountingst

8、andardforbusinessenterprises;Varianceanalysis資料..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(guó)際研究文獻(xiàn)綜述11.3