小企業(yè)特點(diǎn)及其會(huì)計(jì)制度探討

內(nèi) 容 摘 要

 小企業(yè)會(huì)計(jì)準(zhǔn)則的出臺(tái)，在內(nèi)容上與企業(yè)會(huì)計(jì)準(zhǔn)則存在著重要的差別。同時(shí)，新出臺(tái)的小企業(yè)會(huì)計(jì)準(zhǔn)則從一些方面上簡(jiǎn)化了相關(guān)的會(huì)計(jì)處理，避免了重復(fù)的、繁瑣的處理程序，大大簡(jiǎn)化了小企業(yè)會(huì)計(jì)人員的工作強(qiáng)度，從而提高了他們的工作效率。本文將以對(duì)比作為主要手段，來探究小企業(yè)會(huì)計(jì)準(zhǔn)則與企業(yè)會(huì)計(jì)準(zhǔn)則的不同，并從中找出小企業(yè)會(huì)計(jì)準(zhǔn)則的優(yōu)點(diǎn)，為小企業(yè)會(huì)計(jì)準(zhǔn)則的實(shí)施與運(yùn)用提供參考與幫助。同時(shí)，也指出小企業(yè)會(huì)計(jì)準(zhǔn)則的不足之處，為小企業(yè)會(huì)計(jì)準(zhǔn)則的完善提供建議。  

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目  錄

  摘要··················································

引言······················································4 

    一. 《小企業(yè)會(huì)計(jì)準(zhǔn)則》出臺(tái)背景及主要內(nèi)容····················4 

        1.1出臺(tái)背景···············································4 

        1.2出臺(tái)意義···············································5 

        1.3《小企業(yè)會(huì)計(jì)準(zhǔn)則》主要內(nèi)容······························5 

    二. 《小企業(yè)會(huì)計(jì)準(zhǔn)則》與《企業(yè)會(huì)計(jì)準(zhǔn)則》的比較·················6 

        2.1《小企業(yè)會(huì)計(jì)準(zhǔn)則》適用范圍的變化·························6 

        2.2《小企業(yè)會(huì)計(jì)準(zhǔn)則》與《企業(yè)會(huì)計(jì)準(zhǔn)則》的差異················7 

          2.2.1 歷史成本計(jì)量····································7 

          2.2.2 公允價(jià)值的相關(guān)要求······························8 

          2.2.3 長(zhǎng)期股權(quán)投資的核算·····························9 

          2.2.4 所得稅的核算··································9 

          2.2.5 待轉(zhuǎn)資產(chǎn)核算·········································9 

          2.2.6 財(cái)務(wù)報(bào)表的編制······································10 

    三.  小企業(yè)會(huì)計(jì)準(zhǔn)則不足之處······························10 

        3.1有關(guān)小企業(yè)的界定標(biāo)準(zhǔn)······························10 

        3.2不公開發(fā)行債券或股票的中型企業(yè)·····················10 

        3.3 關(guān)于經(jīng)濟(jì)業(yè)務(wù)會(huì)計(jì)處理和披露的出發(fā)點(diǎn)和原則的問題·······11 

          3.3.1增值稅進(jìn)項(xiàng)稅額的抵扣時(shí)限····························11 

          3.3.2 增值稅小規(guī)模納稅人的賬務(wù)處理規(guī)定···················11 

3.3.3應(yīng)付工資、應(yīng)付福利費(fèi)的規(guī)定························12 

          3.3.4稅收直接減免、即征即退、先征后退等情況的處理··········12 

          3.3.5 借款費(fèi)用的處理····································12 

          3.3.6 管理費(fèi)用的范圍···································13 

          3.3.7關(guān)于利潤(rùn)表的規(guī)定··································13 

         3.4 日常業(yè)務(wù)中不經(jīng)常遇到的問題·························13 

    四.  關(guān)于完善和落實(shí)《小企業(yè)會(huì)計(jì)準(zhǔn)則》的建議················13 

        4.1 切實(shí)完善企業(yè)自身結(jié)構(gòu) 加強(qiáng)管理決策準(zhǔn)確度·············13 

          4.1.1 提高企業(yè)管理者自身的素質(zhì)·························14 

          4.1.2 加強(qiáng)小企業(yè)會(huì)計(jì)人員的自身素質(zhì)·····················14 

          4.1.3 完善企業(yè)內(nèi)部監(jiān)督制度···························14 

          4.1.4 健全目前企業(yè)已有的會(huì)計(jì)機(jī)構(gòu)·······················14 

          4.1.5 推動(dòng)會(huì)計(jì)電算化的普及程度·························14 

        4.2 優(yōu)化企業(yè)外部環(huán)境 創(chuàng)造發(fā)展有利條件···················14 

          4.2.1 繼續(xù)完善相關(guān)法律法規(guī)制度··························14 

          4.2.2 不斷改善小企業(yè)生存的環(huán)境問題·······················15 

          4.2.3 加強(qiáng)對(duì)企業(yè)的會(huì)計(jì)工作的監(jiān)督·························15

 結(jié)論·················································15 

致謝··············································16  

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