《小企業(yè)會計準則》執(zhí)行中存在問題研究

14200字

摘要 2011年11月，財政部下發(fā)了《小企業(yè)會計準則》(財會[2011]17號)，并規(guī)定從2013年1月1日起正式實施。這是我國企業(yè)會計準則體系完善的一個重要舉措。屆時，2004年財政部發(fā)布的《小企業(yè)會計制度》將退出歷史舞臺。
《小企業(yè)會計準則》的實行，進一步優(yōu)化了之前的小企業(yè)會計制度，具有重要的現(xiàn)實意義：有利于落實國家扶持小企業(yè)發(fā)展的法規(guī)政策，改善小企業(yè)的稅收環(huán)境；有利于改善小企業(yè)的融資環(huán)境，促進小企業(yè)內部管理和會計工作的規(guī)范化和專業(yè)化，使企業(yè)的會計財務管理更加完善；有利于發(fā)揮資本市場優(yōu)化配置的功能，增強企業(yè)資本市場的活力和吸引力?？傊?，《小企業(yè)會計準則》的實施對于中小企業(yè)自身發(fā)展和完善我國資本市場都具有重要意義。
然而，在小企業(yè)會計準則的執(zhí)行過程中，出現(xiàn)許多問題，如，備用金的實際核算問題、會計科目變更對小企業(yè)的執(zhí)行帶來的問題等。不斷完善小企業(yè)會準則，健全我國會計體系，加快我國會計準則國際化，仍然任重道遠。
關鍵詞：企業(yè)會計準則 小企業(yè)會計準則 會計科目 執(zhí)行問題


Study on the Existing Problems of Small Business Accounting Standards
Abstract In November 2011, the ministry of finance issued a "small business accounting standards" (finance and accounting) [2011] no. 17, and regulation is carried out formally since January 1, 2013. This is the perfect enterprise accounting standards system in China is an important measures. Then, in 2004 the ministry of finance issued the "small business accounting system" will become relics.
The practice of "small business accounting standards", further optimize before the small business accounting system, has important practical significance, conducive to the implementation of national laws, regulations and policies to support small business development, improve the small business tax environment; Is beneficial to improve the financing environment of small businesses, promote the internal management and accounting work standardization and specialization, so as to further perfect enterprise accounting financial management; Conducive to play the function of optimizing the allocation of capital market, strengthen the enterprise vitality and attraction in the capital markets. In short, the implementation of the "small business accounting standards" for small and medium-sized enterprise own development and perfect our country capital market is of great significance.
However, in the process of the implementation of accounting standards for small businesses, many problems, such as, the practical problems in calculation of deposit, account changes in the process of the implementation of the small business, etc. Perfecting the rule of small businesses will, improve the accounting system in our country, to speed up the internationalization of accounting standards in China, is still a long way to go.
Key words:Accounting Standards Small business accounting standards Accounting subject Implementation issues


目 錄
第一章 小企業(yè)會計準則的相關理論 1
1.1 小企業(yè)的界定 1
1.2 小企業(yè)會計準則制定的意義 1
1.3 小企業(yè)會計準則制定的理論與實踐基礎 1
1.3.1 《小企業(yè)會計準則》制定的理論基礎 1
1.3.2 《小企業(yè)會計準則》制定的實踐基礎 2
1.4 小企業(yè)會計準則的重大變化 3
第二章 小企業(yè)會計準則執(zhí)行中存在的問題 4
2.1 備用金問題 4
2.2 短期投資、長期債券投資和應付利潤問題 4
2.3 借款費用資本化問題 5
2.4 準則之間轉換執(zhí)行問題 5
2.5 我國會計準則國際化進程中存在的問題 5
2.6 小企業(yè)的響應力度不足 6
第三章 改善《小企業(yè)會計準則》執(zhí)行現(xiàn)狀的建議 7
3.1 完善《小企業(yè)會計準則》的相關科目及適用范圍 7
3.1.1 基于法理與會計主體視角分析備用金性質及核算 7
3.1.2 保持會計科目設置的一致性 8
3.1.3 正確解決借款費用資本化問題 9
3.1.4 盡快完善準則之間轉換執(zhí)行的規(guī)定 9
3.2 推進小企業(yè)會計準則的執(zhí)行進程 10
3.2.1 加強我國《小企業(yè)會計準則》的執(zhí)行力度 10
3.2.2 推進我國會計準則國際化進程 10
結論 12
參考文獻 13
致謝 15