中小企业会计规范化的理论思考  

Theoretical Considenations on Standardizing the Accounting in Small and Medium-sized Enterprises

作　　者：吴昊[1] 

机构地区：[1]苏州大学商学院,江苏苏州215021

出　　处：《江南大学学报（人文社会科学版）》2004年第6期64-67,76,共5页Journal of Jiangnan University：Humanities & Social Sciences Edition

基　　金：国家自然科学基金项目(70272062)

摘　　要：文章从理论上分析了我国中小企业会计规范化的必要性,对中小企业会计规范化特殊性的成因作了阐述,并提出了适合于中小企业的会计规范框架构想,建议从建立相对独立的会计制度、加强外部监管力度、健全法律制度、加强会计职业道德建设、创建事后惩罚机制五个方面完善中小企业的会计规范。This article analyzes the necessity to standardize the accounting in small and medium-sized enterprises (SMEs) in China theoretically, and explains the particular causes of standardization of accounting in SMEs. Considering the present condition of SMEs in our country, this paper puts forward the framework of accounting standard that is suitable for SMEs. It suggests that the accounting standard of SMEs should be perfected by setting up relatively independent accounting system, strengthening outside supervision, perfecting the legal system, strengthening the accounting professional ethics and forming the after-punishment mechanism.

关 键 词：中小企业 会计规范 会计职业道德 事后惩罚 

分 类 号：F275[经济管理—企业管理]