| 实施《小企业会计制度》应注意的几个问题 |
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| 引用本文： | 张旭坚,宋耀菠.实施《小企业会计制度》应注意的几个问题[J].嘉兴学院学报,2005(Z2). |
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| 作者姓名： | 张旭坚 宋耀菠 |
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| 作者单位： | 嘉兴学院会计学院 浙江嘉兴314001 |
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| 摘 要： | 该文对小企业实施《小企业会计制度》的利弊及实施过程中应注意的问题进行了分析,认为《小企业会计制度》还需要进一步完善和修订,并对《小企业会计制度》与具体会计准则之间的差异处理谈了看法。
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| 关 键 词： | 小企业会计制度 小企业 实施 分析 |
Some Noticeable Problems in Implementing the Accounting System of Small-sized Enterprises |
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| ZHANG Xu-jian,SONG Yao-bo.Some Noticeable Problems in Implementing the Accounting System of Small-sized Enterprises[J].Journal of Jiaxing College,2005(Z2). |
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| Authors: | ZHANG Xu-jian SONG Yao-bo |
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| Abstract: | This paper analyzes the advantages and disadvantages in implementing the Accounting System of Small-sized Enterprises,as well as some noticeable problems in the implementing process.It holds that the Accounting System of Small-sized Enterprises should be further emended and perfected and narrates the difference between this system and the specific accounting norm. |
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| Keywords: | small-sized enterprises accounting system implementation analysis |
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