我国小企业会计准则问题研究要点详解.pdf

摘 要 本文以建立我国的小企业会计准则为研究目标，以对小企业的界定为出发点，采 用规范方法、比较分析法及经济学的某些研究方法，对小企业会计准则的相关问题作 了系统研究。研究结果表明：对小企业的界定可以从管理角度和会计角度两个方面入 手。会计角度界定小企业应考虑三个方面，小企业规模、是否承担公共受托责任以及 小企业的独立性；会计上的小企业在自身结构、内部管理、信息使用者、所处环境等 方面具有特殊性，因此制定小企业会计准则具有理论和实践上的必要性；小企业会计 准则的制定模式有一体法和分立法，应根据不同的经济情况进行选择。我国应该用小 企业会计准则来取代《小企业会计制度》；我国小企业会计准则目前适合采用分立法 的“一个具体会计准则”模式；制定目标主要是满足税务部门、银行等金融机构的需 要；小企业会计准则应采用有限的持续经营假设，应偏重采用收付实现制，应坚持历 史成本原则，不进行追溯调整。本文的创新点主要体现在准则制定模式、制定目标与 适用范围、会计假设及原则的改进等方面。 关键字：小企业 会计准则 国际比较 i Abstract This paper takes the establishment of Chinas small business accounting standards as the research objectives ，starting from the definition of small business ．It takes use of the normative study method ，the comparative analysis and some of the economics research method to systematically research the problems related to small business accounting standards．Research results shows that: the small businesses can be define at management angle and accounting angle ．Accounting angle define small businesses from three aspects : the scale ，the independence and whether undertake the public accountability; accounting of small businesses have particularity in their structure ，internal management ， information users ，environment etc ，therefore ，there is a theoretical and practical necessity to formulate an accounting standards for small businesses ．The constituting mode of small businesses accounting standard has one method and points legislation ，and it should be selected according to different economic situation ．In China ，accounting regulations should be replaced into small business accounting standards; our small business accounting standards should use separate legislation a specific accounting standards mode; set goals is mai