目 录
摘要···································2
引言···································3
《小企业会计准则》出台背景及主要内容··················3
1.1出台背景·······························3
1.2出台意义·······························4
1.3《小企业会计准则》主要内容······················5
2《小企业会计准则》与《企业会计准则》的比较···············5
2.1《小企业会计准则》适用范围的变化···················5
2.2小企业会计准则》与《企业会计准则》的差异···············5
2.2.1历史成本计量····························7
2.2.2公允价值的相关要求·························8
2.2.3长期股权投资的核算·························9
2.2.4所得税的核算····························9
2.2.5待转资产核算····························10
2.2.6财务报表的编制···························10
3小企业会计准则不足之处·························11
3.1有关小企业的界定标准·························11
3.2不公开发行债券或股票的中型企业····················11
3.3关于经济业务会计处理和披露的出发点和原则的问题············11
3.3.1增值税进项税的抵扣时限·······················12
3.3.2增值税小规模纳税人的账务处理规定··················12
3.3.3应付工资、应付福利费的规定·····················13
3.3.4税收直接减免、即征即退、先征后退等情况的处理············13
3.3.5借款费用的处理···························13
3.3.6管理费用的范围···························14
3.3.7关于利润表的规定··························14
3.4日常业务中不经常遇到的问题······················14
4关于完善和落实《小企业会计准则》的建议·················15
4.1切实完善企业自身结构加强管理决策准确度················15
4.1.1提高企业管理者自身的素质······················15
4.1.2加强小企业会计人员的自身素质····················15
4.1.3完善企业内部监督制度························15
4.1.4健全目前企业已有的会计机构·····················15
4.1.5推动会计电算化的普及程度······················15
4.2优化企业外部环境创造发展有利条件···················16
4.2.1继续完善相关法律法规制度······················16
4.2.2不断完善小企业生存的环境问题····················16
4.2.3加强对企业的会计工作的监督·····················16
结 论··································17
参考文献·································18
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
