随着世界经济的不断发展,小企业的数量也日益增多,无论在西方国家还是在我国,小企业都已经成为经济发展中一股重要的力量。他们在市场经济中发挥着越来越重要的作用。对于小企业的会计核算问题,也变得越来越重要。我国在2011年颁布并在2013年实施的《小企业会计准则》,是对小微企业会计核算的不断完善。通过对不同会计制度和准则的比较,发现《小企业会计准则》的出台大大改善了小企业的税务核算现状,同时也为税务的征收和监管给予了方便。 With the continuous development of the world economy, the number of small enterprises is also increasing day by day. Small and medium-sized enterprises have become an important force in economic development in both western countries and in our country. They play an increasingly important role in the market economy. The accounting issues for small businesses are also becoming more and more important. The “Small Business Accounting Standards” promulgated by China in 2011 and implemented in 2013 is a continuous improvement of the accounting of small and micro enterprises. Through the comparison of different accounting systems and standards, it was found that the introduction of Accounting Standards for Small Enterprises has greatly improved the current situation of tax accounting in small enterprises, and also facilitated the collection and supervision of taxation.