小企业会计准则与企业会计准则的比较分析  

A Comparative Analysis of Accounting Criteria Between Small Entities and Enterprises

作　　者：毛波军[1] 

机构地区：[1]湖北职业技术学院,湖北孝感432000

出　　处：《湖北职业技术学院学报》2012年第3期83-86,共4页Journal of Hubei Polytechnic Institute

摘　　要：《小企业会计准则》和《企业会计准则》都是为规范企业会计确认、计量和报告行为,保证会计信息质量,依据《中华人民共和国会计法》和其他有关法律和法规制定的,在会计核算的前提条件、会计工作基础、会计核算工作的要求、会计信息质量要求、会计要素划分、会计等式、记账方法、会计核算方法等方面完全相同,在会计计量、会计科目设置、会计核算方法、财务报告内容和要求等方面具有较大程度的简化。Accounting criteria,whether for small entities or for enterprises,are formulated in accordance with the Accounting Law of the People＇s Republic of China and laws and regulations concerned,with a view to standardizing the accounting recognition,measurement as well as reporting behaviors of enterprises,and to ensuring the quality of accounting information.The criteria can be considered identical in terms of such areas as accounting prerequisite and requirements,basis for work,quality of accounting information,division of accounting factors,accounting equation,as well as accounting and checking methods,while can be found differently in accounting measurement and subjects,checking methods,and requirements for financial report,which are characterized by a great degree of simplification.

关 键 词：小企业会计准则 企业会计准则 异同与简化 

分 类 号：F233[经济管理—会计学]