财会[2012]20号国务院有关部委、有关直属机构,各省、自治区、直辖市、计划单列市财政厅(局),财政部驻各省、自治区、直辖市、计划单列市财政监察专员办事处:为做好小企业执行《小企业会计准则》衔接工作,现将《小企业执行〈小企业会计准则〉有关问题衔接规定》印发给你们,请遵照执行。执行中有何问题,请及时反馈我部。附件:小企业执行《小企业会计准则》有关问题衔接规定2012年10月29日附件:小企业执行《小企业会计准则》有关问题衔接规定为促进小企业严格遵循《中华人民共和国会计法》及《小企业会计准则》的规定,做好自《小 Finance and Accounting Bureau (Bureau) of the State Council, the relevant agencies directly under the Ministry of Finance, the relevant agencies directly under the State Council, and the financial supervision offices of the provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the plans: Small Business Implementation of the “Small Business Accounting Standards” convergence of work, is now “Small Business Implementation Relevant Issues Linkage Regulations” issued to you, please follow the implementation. What are the implementation problems, please feedback my department. Attachment: Small Business Implementation of “Small Business Accounting Standards,” the convergence of relevant issues October 29, 2012 Annex: Small Business Implementation of the “Small Business Accounting Standards,” the convergence of relevant issues in order to promote the strict compliance with the “Small Business Accounting Law” and “Small Business Accounting Standards”, do a good job since "small