《小企业会计准则》的优缺点论文.doc

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 Abstract Small business accounting standards, in the content and the accounting standards for enterprises there are important differences. At the same time, the introduction of the new small business accounting standards from some aspects of simplifying the relevant accounting treatment, to avoid repetition, complex procedures, greatly simplifying the small enterprise accounting personnel's working strength, so as to improve their work efficiency. According to the contrast as the main means, to explore the small business accounting standards and accounting standards for enterprises is different, and find out the small business accounting standards has the advantage, as the small business accounting standards implementation and application to provide reference and help. At the same time, also pointed out that the small enterprise accounting criterion deficiency, as the small business accounting standards to provide advice. Keywords： Small enterprises standard；Enterprises standard；Small enterprises regulations 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·········································9 2.2.6 财务报表的编制······································10 3 小企业会计准则不足之处······························10 3.1有关小企业的界定标准······························10 3.2不公开发行债券或股票的中型企业·····················10 3.3 关于经济业务会计处理和披露的出发点和原则11 3.3.1增值税进项税额的抵扣时限11 3.3.2 增值税小规模纳税人的账务处理规11 3.3.3应付工资、的规定12 3.3.4税收直接减免、即征即退、先征后退的12 3.3.5 借款费用的处理12 3.3.6 管理费用的范围13 3.3.7关于的规定13 3.4 日常业务中不经常遇到的问题·························13 4 关于完善和落实《小企业会计准则》的建议················13 4.1 切实完善企业自身结构 加强管理决策准确度·············13 4.1.1 提高企业管理者自身的素质·························14 4.1.2 加强小企业