《小企业会计准则》在执行中存在的问题及对策研究  

The Implementation of the Accounting Standards for Small Businesses

作　　者：胡燕灵[1] 马洪娟[1] 苏雪峰[1] 

机构地区：[1]佳木斯大学商学院,黑龙江佳木斯154007

出　　处：《商业经济》2014年第4期100-101,107,共3页Business & Economy

基　　金：佳木斯大学人文社会科学研究项目:<小企业会计准则执行情况研究--以黑龙江省为例>的阶段性研究成果(W2012-058)

摘　　要：调查发现,《小企业会计准则》自执行以来存在很多问题。其主要表现是:实施《准则》的制度环境不完善,各地对实施《准则》的培训力度不够,小企业主对《准则》的认识度不足等。各地相关部门应强化《准则》执行的制度环境建设,完善小微企业税收优惠政策,强化《准则》培训工作,使小企业主真正意识到实施小企业会计准则的益处,提高企业对实行《准则》的自觉性,以促进《准则》的顺利执行。Research has discovered that the institutional environment for the implementation of the Accounting Standards for Small Busi- ness needs to be improved, the training for the implementation is not sufficient at local levels, and small business owners do not understand the standards very well. Relative departments at local levels should enhance the improvement of the institutional environment, offer preferential tax policies for small and micro businesses and intensify the training of standard implementation. In so doing, small business owners could understand the advantage of the standards, which will help increase the willingness of small businesses in carrying out the standards.

关 键 词：小企业会计准则 执行 问题 对策研究 

分 类 号：F230[经济管理—会计学]