| 我国小企业会计准则建设问题研究 |
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| 引用本文： | 李雯.我国小企业会计准则建设问题研究[J].南昌教育学院学报,2012,27(3):195-196. |
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| 作者姓名： | 李雯 |
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| 作者单位： | 广东韶关市技师学院 广东韶关 512023 |
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| 摘 要： | 小企业是我国国民经济和社会发展的重要力量,加强小企业管理、促进小企业发展是保持国民经济平稳较快发展的重要基础,是关系民生和社会稳定的重大战略任务.为了提高小企业的会计核算质量、助力小企业发展,财政部于2011年颁布了《小企业会计准则》,要求从2013年开始执行,鼓励提前执行.
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| 关 键 词： | 小企业 会计准则 建议 |
On the construction of China's small enterprise accounting standards |
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| Li Wen.On the construction of China's small enterprise accounting standards[J].Journal of Nanchang College of Education,2012,27(3):195-196. |
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| Authors: | Li Wen |
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| Institution: | Li Wen(Guangdong Shaoguan Technician Academy,Shaoguan Guangdong,512023,China) |
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| Abstract: | Small enterprise is an important force of our country national economy and social development,strengthening the management of enterprise,promoting the development of small enterprises is the important foundation of national economy to maintain steady and rapid development,is a major strategic task related to people’s livelihood and social stability.In order to improve the quality of accountant of small enterprises,assisting small business development,the Ministry of Finance promulgated the "Small enterprise accounting standards"in 2011,begin to carry out from 2013,encourage advanced execution. |
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| Keywords: | small enterprise accounting standards suggestion |
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