1、学号 2011052222 毕业论文设计 姓名:魏小琴 第 1 页 会 计 5 班 魏 小 琴 毕业论文 班级: 11 级 05 班 学号: 22222 指导老师: * 学号 2011052222 毕业论文设计 姓名:魏小琴 第 2 页 摘 要 小企业会计准则的出台 ,在内容和企业会计准则存在重要的差异。同时 ,新会计准则对小企业在简化从某些方面相关的会计处理 ,避免重复和繁琐的程序 ,极大地简化了工作的小企业会计人员力量 ,从而提高他们的工作效率。 本文将对比为主要手段 ,探索不同的小企业会计准则和企业会计准则 ,找出中小企业会计标准的优点 ,提供一个参考的实施会计准则为小型企业和使用帮助。
2、同时 ,它指出了 中小企业会计准则的不足 ,完善会计准则为小型企业提供建议。 关键词: 小企业会计准则 企业会计准则 小企业会计制度 Abstract Small business accounting standards come on stage, there are important differences in the content and the accounting standard for business enterprises. At the same time, the new accounting standards for small businesses in s
3、implified from some aspects related accounting treatment, to avoid repetition and cumbersome process, greatly simplifies the work of the small business accounting personnel strength, thus improve their work efficiency. This article will contrast as main means, to explore different small business acc
4、ounting standards and accounting standards for enterprises, find out the advantages of small and medium-sized enterprise accounting standard, provide a reference implementation of the accounting standards for small businesses and use the help. At the same time, it points out the deficiency of the accounting standards for small and medium-sized enterprises, perfect the accounting standards for small businesses to provide advice. Keywords: Small enterprises standard; Enterprises standard; Small enterprises regulations