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2011年11月18日,财政部、工业和信息化部、国家税务总局、工商行政管理总局、银监会等五部委联合下发了《〈小企业会计准则〉的指导意见》(财会[2011]20号),这对在我国市场经济占有举足轻重地位的小企业来说,无疑是一件大事。《小企业会计准则》的出台,对提高小企业会计信息的质量,加速与国际准则的趋同,具有重要意义。
On November 18, 2011, the five ministries including Ministry of Finance, Ministry of Industry and Information Technology, State Administration of Taxation, State Administration of Industry and Commerce, China Banking Regulatory Commission and other five ministries jointly issued the Guiding Opinions of Accounting Standards for Small Business (Cai Kuai [2011] 20 No.), which is undoubtedly a major event for small businesses that occupy a pivotal position in our market economy. The promulgation of “Small Business Accounting Standards” is of great significance to improving the quality of small business accounting information and accelerating the convergence with international standards.