国际会计准则理事会中小企业项目自2002年起动以来,一直受到各方面关注。在着手开始中小企业项目之前,国际财务会计准则的制定很大程度上是为了满足资本市场的需要,特别是在国际资本市场上融资的企业的需要。在以欧盟为代表的一些国家和地区陆续要求上市公司采用国际财务报告准则以后,国际范围内普遍呼吁国际会计准则理事会能够关注中小企业的会计问题,制定世界范围内各国能够普遍遵循的中小企业会计标准。 Since the launch of the IASB SME Program in 2002, it has always been a subject of concern. Before embarking on the SME project, the development of IFRS was largely to meet the needs of capital markets, particularly those that financed in international capital markets. After some countries and regions represented by the EU successively require listed companies to adopt IFRS, the international community has generally called for the IASB to pay attention to the accounting problems of SMEs and formulate the SMEs that can be universally followed by all countries in the world Accounting standards.