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为了规范小企业的会计行为,促进小企业健康发展,财政部制定了《小企业会计准则》,原《小企业会计制度》同时废止。新发布的《小企业会计准则》与原《小企业会计制度》到底有哪些变化,本文将就此进行分析。通过二者的比较,可以使小企业的会计人员快速高效地掌握《小企业会计准则》,更好地实施新准则。
In order to regulate the accounting behavior of small enterprises and promote the healthy development of small enterprises, the Ministry of Finance has formulated the “Small Enterprise Accounting Standards”, and the original “Small Enterprise Accounting System” has been abolished at the same time. The new release of “Small Business Accounting Standards” and the original “Small Business Accounting System” in the end what changes, this article will be analyzed. By comparing the two, you can make small business accounting staff quickly and efficiently grasp the “Small Business Accounting Standards” to better implement the new guidelines.