| 《小企业会计准则》存在的问题及商榷 |
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| 引用本文： | 吴文青.《小企业会计准则》存在的问题及商榷[J].淮南师范学院学报,2014(3):107-110. |
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| 作者姓名： | 吴文青 |
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| 作者单位： | 安徽粮食工程职业学院,安徽合肥230011 |
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| 基金项目： | 安徽省高等学校省级质量工程项目“会计电算化专业综合改革试点”（2012ZY134） |
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| 摘 要： | 为规范小企业会计确认、计量和报告,财政部2011年10月发布《小企业会计准则》,并于2013年1月1日实施,分析《小企业会计准则》执行中存在的问题,建议《小企业会计准则》应在简化的基础上尽量与《企业会计准则》相衔接,以统一我国的企业会计标准,提高会计信息的可比性。
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| 关 键 词： | 《小企业会计准则》 对比分析 完善建议 商榷 |
Discussion of the problems in index for Accounting Standards for Small Business Enterprises |
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| WU Wenqing.Discussion of the problems in index for Accounting Standards for Small Business Enterprises[J].Journal of Huainan Teachers College,2014(3):107-110. |
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| Authors: | WU Wenqing |
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| Institution: | WU Wenqing; |
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| Abstract: | In order to standardize accounting recognition, measurement and reporting for specification in small business enterprises, the ministry of finance released Index for Accounting Standards for Small Business Enterprises in October 2011 and implemented it on January 1, 2013. This paper analyzes the problems in implementation, and proposes that Index for Accounting Standards for Business Enterprises be simplified for a unified standard and the improvement of the comparability of accounting information. |
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| Keywords: | index for Accounting Standards for Small Business Enterprises comparative analysis suggestions for improvement discussion |
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