对我国即将实施《小企业会计准则》的思考  

Ponder over"Small Enterprise Accounting Standards"to Be Implemented in China

作　　者：何建华[1] 

机构地区：[1]天水师范学院经济与社会管理学院,甘肃天水741001

出　　处：《天水师范学院学报》2011年第5期95-99,共5页Journal of Tianshui Normal University

基　　金：甘肃省教育厅项目"甘肃省民营科技企业应对金融危机研究"(0908-08)阶段性成果

摘　　要：《小企业会计准则》即将在我国实施,结合我国制定该准则的必要性及其特点,对阻碍该准则有效实施的潜因进行分析,并提出相应的解决措施.Because 'small enterprise accounting standards' will be implemented in China,the potential obstructions in the effective implementation of the standards were analyzed and the corresponding measures were put forward in this paper according to the necessity of formulating the standards and its characteristics.

关 键 词：《小企业会计准则》 国际趋同 潜在因素 措施 

分 类 号：F23[经济管理—会计学]