《小企业会计准则研究》毕业学术论文.doc

浙江万里学院继续教育学院毕业论文 题 目： 小企业会计准则研究 学生姓名 夏青青 学号 专业班级 10级会计本科 指导教师 院 （系） 浙江万里学院继续教育学院 2014年12 月5 日 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 PAGEREF _Toc387138841 \h I Abstract Small business accounting standards come on stage, on the content and the accounting standards for enterprises there are important differences. At the same time, the new accounting standards for small businesses from some aspects on simplifying the relevant accounting treatment, to avoid the repetitive, tedious handler, greatly simplifying the work of the small business accounting personnel strength, thus improve their work efficiency. This article will contrast as the main means, to explore the small business accounting standards and accounting standards for enterprises, and to find out the advantages of small business accounting standards, the implementation of accounting standards and apply for a small business to provide the reference and help. At the same time, it points out the deficiency of small business accounting standards, offer advice for the improvement of the accounting standards for small businesses. Key words: accounting standards for small businesses; Accounting standard for business enterprises; Small business accounting system PAGEREF _Toc387138842 \h II 目录 HYPERLINK \l _Toc387138841 摘 要 PAGEREF _Toc387138841 \h I HYPERLINK \l _Toc387138842 Abstract PAGEREF _Toc387138842 \h II HYPERLINK \l _Toc387138843 引言 PAGEREF _Toc387138843 \h 1 1《小企业会计准则》出台背景及主要内容 ···················4 1.1 出 台 背 景 ································4 1.2 出台意义 ································5 1.3 《小企业会计准则》主要内容 ······················