我国小企业会计准则的研究——基于与《中小主体国际财务报告准则》的比较  

On Accounting Standard for Small Entities of China:Based on the comparison with IFRS for SMEs

作　　者：蔡秋玉[1] 

机构地区：[1]福建商业高等专科学校,福建福州350012

出　　处：《福建江夏学院学报》2012年第3期39-43,共5页Journal of Fujian Jiangxia University

摘　　要：《小企业会计准则》与《中小主体国际财务报告准则》相比较,框架上《小企业会计准则》可以借鉴《中小主体国际财务报告准则》的做法,按各个独立的主题来编排结构;从定性和定量两方面对小企业进行界定当更符合我国的实际情况;财务报表内容上《小企业会计准则》要求编制资产负债表、利润表、现金流量表及附注,无需编制权益变动表,可以满足信息使用者的需求;资产、负债的确认、计量上《小企业会计准则》要求资产、负债采用历史成本计量,没有采用公允价值。After comparing Accounting Standard for Small Entities and the International Finance Reporting Standard for Small Medium-sized Entities（IFRS for SMEs）,the former could be structured by separate themes,just as that of the IFRS for SMEs;it is better suited to China to define the small businesses from both qualitative and quantitative analysis;Accounting Standards for Small Entities demands that financial report should include balance sheet,income statement,cash flow statement and note,and it can meet users’ need without statement of changes in owners’ equity;Accounting Standard for Small Entities requires historical cost measurement,instead of fair value measurement,to recognize the assets and liabilities.

关 键 词：会计准则比较 小企业发展 准则差异性 

分 类 号：F276.35[经济管理—企业管理]