中小企业执行新会计准则存在的问题与对策分析

摘要：2013年1月1日《小企业会计准则》开始正式实行，相比于《会计准则》而言，《小企业会计准则》更适用于中小企业的会计工作要求，具备较好的可行性。但是，在中小企业执行这一准则的过程中，存在一些问题，限制了中小企业实施《小企业会计准则》，这应该引起我们的关注。本文查阅了《小企业会计准则》背景和相关要求，进行了系统的分析和比较，研究结合文献分析法、案例分析法和规范分析法，对当前市场上中中小企业进行了调查和分析，得到目前市场的整体趋势，并总结了A公司等小企业实施《小企业会计准则》存在的障碍。并从会计角度，提出方法来提高中小企业实施准则的能力。

关键字：《小企业会计准则》；中小企业；会计规范；准则执行

Problems and Countermeasures of implementing new accounting standards in minor enterprises

Abstract: Small business accounting standards officially began on January 1,2013 ,compared to the "Accounting Standards", "small business accounting standards applicable to the accounting requirements for small businesses, has better feasibility. However, in the small businesses in the process of implementation of the guidelines, there are still some problems greatly restricts all businesses on the implementation of the "small and medium-size business accounting standards, which must pay attention to. In this paper, we understand the background and related requirements of the small Business Accounting Standards, and make a systematic analysis and comparison. The research combines the several research methods to investigate and analyze the small and medium-sized enterprises in the current market. After getting the overall trend of the market at present, the main problems existing in the process of implementing the Accounting Standards for small Business in small Enterprises for example in Enterprise A have been combed out. From the point of view of accounting standards, this paper summarizes the problems existing in the implementation of accounting rules for small businesses, and seeks the relevant countermeasures to enhance the ability of small and medium-sized enterprises to implement the Standards.

Keywords: Small business; accounting standards; small enterprises; execution

一、绪论1

（一）研究背景1

1、背景和原因1

2、目的与意义1

（二）文献综述1

1、从公司结构和人员组成角度1

2、从公司与社会制度角度2

（三）研究方法2

1、准则与案例结合分析法3

2、发放问卷进行调查3

3、归纳与演绎分析法3

二、《小企业会计准则》概述 3

（一）《小企业会计准则》介绍 3

（二）《小企业会计准则》的内容体系 3

1、采取成本计量属性3

2、不预计负债3

3、以税法为导向确认收入及费用4

（三）《小企业会计准则》实施的必要性4

1、从相关性原则看4

2、从可靠性原则看4

3、从成本与效益原则看4

4、从可比性原则看4

5、从重要性原则看5

三、中小企业会计工作现状6

（一）我国中小企业会计工作状况6

1、会计主体6

2、会计机构及人员6

3、会计控制6

4、会计科目及报表6

（二）我国中小企业会计工作的分析7

1、中小企业执行《小企业会计准则》状况分布7

2、中小企业会计工作中存在的问题7

四、影响小企业会计准则执行的问题分析10

（一）企业管理层漠视工作10 中小企业执行新会计准则存在的问题与对策分析:http://www.chuibin.com/kuaiji/lunwen_205448.html