小企业会计制度的改进

本文从会计目标的视角,分析了小企业发展面临的“融资难”问题,提出了小企业的会计目标是为信贷者(主要是银行)提供决策有用的会计信息;并从小企业会计制度的实施范围、财务报告体系、会计科目和会计报表附注披露四方面对小企业会计制度的改进提出了建议。

Improvement of Accounting System for Small Enterprises

This text has analysed the problem of "financing difficulty" in development of small enterprise from the view of the accounting goal, and have proposed that the accounting goal of the small enterprise is to offer the useful accounting information to credit person (mainly to the bank) ; And this article also have put forward the advices for the improvement of the accounting system in small enterprise in four aspects, that is, the implementation of the accounting system in the small enterprise , system of the financial report, accounting items and notes to accounting statement.