小企业会计准则制定问题探讨

小企业会计准则的制定是构建我国会计准则体系的重要举措,有着深厚的理论和实践基础。小企业会计准则是适应小企业生产经营的差别财务报告制度,是采用分立法将小企业会计准则作为一个具体的会计准则,能有效解决会计准则＂超载＂现象。制定小企业会计准则是与国际环境趋同的需要,符合我国小企业会计实务工作,能弥补我国＂会计准则＂和＂会计制度＂并行模式的不足。我国《小企业会计准则》的制定应重点解决好小企业界定标准、与所得税法的协调、差别报告制度、准则的适用与转换等问题,提高其指导性和可操作性。

Study on Accounting Standards for Small Business

The study on accounting standards for small business is an important measure to construct accounting theoretical system,with deep theoretical basis and practical basis.Accounting standards of small business are adapted to differential financial reporting;using legislation to formulate a specific accounting standard for small businesses.The standards could effectively solve the overload phenomenon of accounting principles meet the need of convergence with international environment,conform to small business accounting practical work and could make up shortage in accounting principles and accounting system parallel mode.Related researches should focus on making defined standards of small business coordination with income tax law,difference in report system,criterion on applies and conversion,to improve its guidance and operability.