论小企业会计准则

摘要································································2

一、《小企业会计准则》出台背景及主要内容······························3

（一）出台背景 ······················································3

（二）《小企业会计准则》主要内容 ·····································3

二、小企业会计准则与会计准则的比较 ··································3

（一）小企业会计准则适用范围的变化···································3

（二）《小企业会计准则》与《企业会计准则》差异比较······················4

1. 中小企业历史成本计量的比较·····································4

2. 公允价值的相关要求的比较·······································5

3. 中小企业长期股权投资的核算的比较·······························5

4. 中小企业所得税的核算的比较····································5

5. 中小企业财务报表的编制的比较···································5

三、 小企业会计准则不足之处·········································5

（一）对有关小企业的界定标准不够合理································5

（二）对不公开发行债券或股票的中型企业的适用范围不明确···············5

（三）会计处理和披露的原则与税法的相违背·····························6

（四）对日常业务中不经常遇到的问题规范模糊··························7

四、关于完善和落实《小企业会计准则》的建议·························7

（一）切实完善企业自身结构 加强管理决策准确度·······················7

（二）优化企业外部环境 创造发展有利条件·····························8

结论·······························································8

参考文献···························································9

内 容 摘 要

小企业会计准则的出台，其内容上与企业会计准则存在着重要的差别。同时，新出台的小企业会计准则从一些方面上简化了相关的会计处理，避免了重复的、繁琐的处理程序，大大简化了小企业会计人员的工作强度，从而提高了他们的工作效率。本文将以对比作为主要手段，来探究小企业会计准则与企业会计准则的不同，并从中找出小企业会计准则的优点，为小企业会计准则的实施与运用提供参考与帮助。同时，也指出小企业会计准则的不足之处，为小企业会计准则的完善提供建议。

关键词：小企业会计准则 企业会计准则 小企业会计制度