目 录
内容摘要····························································3
一、《小企业会计准则》出台背景及主要内容····························4
（一）出台背景·······················································4
（二）出台意义·······················································4
（三）《小企业会计准则》主要内容······································5
二、《小企业会计准则》与《企业会计准则》的比较·······················5
（一）《小企业会计准则》适用范围的变化·······························5
（二）《小企业会计准则》与《企业会计准则》的差异······················6
1、中小企业历史成本计量的比较····································6
2、公允价值的相关要求的比较······························7
3、中小企业所得税的核算的比较··································8
4、中小企业财务报表的编制的比较····································· 8
三、小企业会计准则不足之处······························9
（一）对有关小企业的界定标准不够合理······························9
（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··············9
（三）会计处理和披露的原则与税法的相违背···············9
1、增值税进项税额的抵扣时限····························9
2、增值税小规模纳税人的账务处理规定···················9
3、应付工资、应付福利费的规定························10
4、税收直接减免、即征即退、先征后退等情况的处理··········10
5、借款费用的处理····································10
6、管理费用的范围···································11
7、关于利润表的规定··································11
（四）对日常业务中不经常遇到的问题规范模糊·························11
四、关于完善和落实《小企业会计准则》的建议················11
（一）切实完善企业自身结构 加强管理决策准确度·············11
1、提高企业管理者自身的素质·························12
2、加强小企业会计人员的自身素质·····················12
3、完善企业内部监督制度···························12
4、 健全目前企业已有的会计机构·······················12
5、推动会计电算化的普及程度·························12
（二） 优化企业外部环境 创造发展有利条件···················12
1、继续完善相关法律法规制度··························12
2、不断改善小企业生存的环境问题·······················13
3、加强对企业的会计工作的监督·························13
内 容 摘 要
小企业会计准则的出台，在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
