中小企业会计准则在各国的制定各有差异,其目的都是为本国中小企业创造合理完善的业务操作平台,解决国际上普通认可的单一准则下中小企业会计超载问题。本文阐述了各国中小企业会计准则的研究和制定情况,分析准则制定的基本框架,简要说明我国小企业准则的构建。 The purpose of SME accounting standards in each country is to create a sound and complete business operation platform for SMEs in their home country and to solve the problem of accounting overloading in SMEs under the single universally accepted standard in the world. This article describes the research and development of accounting standards for SMEs in various countries, analyzes the basic framework for the development of standards, and briefly describes the construction of guidelines for small enterprises in our country.