论小企业会计准则与运用

内容摘要····························································3

一、《小企业会计准则》出台背景及主要内容····························4

（一）出台背景·······················································4

（二）出台意义·······················································4

（三）《小企业会计准则》主要内容······································5

二、《小企业会计准则》与《企业会计准则》的比较·······················5

（一）《小企业会计准则》适用范围的变化·······························5

（二）《小企业会计准则》与《企业会计准则》的差异······················6

1、中小企业历史成本计量的比较····································6

2、公允价值的相关要求的比较······························7

3、中小企业所得税的核算的比较··································8

4、中小企业财务报表的编制的比较····································· 8

三、小企业会计准则不足之处······························9

（一）对有关小企业的界定标准不够合理······························9

（二）对不公开发行债券或股票的中型企业的适用范围不明确··············9

（三）会计处理和披露的原则与税法的相违背···············9

1、增值税进项税额的抵扣时限····························9

2、增值税小规模纳税人的账务处理规定···················9

3、应付工资、应付福利费的规定························10

4、税收直接减免、即征即退、先征后退等情况的处理··········10

5、借款费用的处理····································10

6、管理费用的范围···································11

7、关于利润表的规定··································11

（四）对日常业务中不经常遇到的问题规范模糊·························11

四、关于完善和落实《小企业会计准则》的建议················11

（一）切实完善企业自身结构 加强管理决策准确度·············11

1、提高企业管理者自身的素质·························12

2、加强小企业会计人员的自身素质·····················12

3、完善企业内部监督制度···························12

4、 健全目前企业已有的会计机构·······················12

5、推动会计电算化的普及程度·························12

（二） 优化企业外部环境 创造发展有利条件···················12

1、继续完善相关法律法规制度··························12

2、不断改善小企业生存的环境问题·······················13

3、加强对企业的会计工作的监督·························13

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