《小企业会计准则》核算特点比较分析  

Comparative analysis of accounting characteristics in Accounting Standards for Small Business

作　　者：赵英会[1] 

机构地区：[1]陕西理工学院,陕西汉中723001

出　　处：《企业科技与发展》2013年第4期57-58,61,共3页Sci-Tech & Development of Enterprise

基　　金：陕西理工学院2012年度科研基金项目(SLGKY12-36)

摘　　要：《小企业会计准则》的颁布和实施,对规范小企业会计核算及提高小企业会计信息质量等方面具有重要意义。由于小企业在规模、经营、核算方面与大中型企业存在差异,因此《小企业会计准则》在具体内容上与《企业会计准则》也有较大不同。文章就《小企业会计准则》的总体特点和主要资产项目的核算特点与《企业会计准则》进行了比较与分析。Accounting Standards for Small Business is very important for regulate accounting and improve the aecounting in- formation quality of small businesses after its promulgation and implementation. Because there＇ re many differences between small businesses and enterprises, so accounting standards for different business types are quite different. This paper mainly analyzed the whole traits and vital asset accounting characteristics in Accounting Standards for Small Business comparing with Accounting Criteria for Enterprises.

关 键 词：《小企业会计准则》 核算特点 比较 

分 类 号：F233[经济管理—会计学]