论《小企业会计准则》及其发展  

Accounting Standards for Small Enterprises and Its Development

作　　者：冯圆[1] 

机构地区：[1]南京大学商学院,江苏南京210093

出　　处：《会计与经济研究》2012年第6期25-31,共7页Accounting and Economics Research

基　　金：国家社科基金项目(07BJY018)

摘　　要：小企业会计处理的准则需求有其自身的特点。目前,世界各国均在推行各自的小企业会计准则,IASB也在加紧修订小企业会计准则,我国的《小企业会计准则》将于2013年1月起执行。对全球范围小企业会计准则的比较研究,有助于促进我国小企业会计准则的实施与完善,为政策制定部门了解国外小企业会计准则的发展动向提供理论支撑。The standard demand for accounting treatments of small enterprises has its own characteristics.Currently,countries in the world are implementing their own accounting standards for small enterprises and IASB is also spending up to amend them.The Chinese Accounting Standards for Small Enterprises will take effect in January,2013.The comparative global analysis of small business accounting standards will promote the implementation and improvement of Chinese Accounting Standards for Small Enterprises and provide theoretical support for policy-making department to grasp the overseas development trends of accounting standards for small business entities.

关 键 词：小企业 会计准则 发展动向 

分 类 号：F230[经济管理—会计学]