小企業(yè)會(huì)計(jì)制度的研究
1.1萬(wàn)字 14頁(yè)


摘要：根據(jù)我國(guó)小企業(yè)自身的發(fā)展特點(diǎn)和實(shí)際情況，并參與國(guó)際上其他國(guó)家的做法，財(cái)政部與2004 年 7 月發(fā)布了《小企業(yè)會(huì)計(jì)制度》，并于 2005 年 1 月 1 日起正式實(shí)施,為促進(jìn)小企業(yè)會(huì)計(jì)制度的進(jìn)一步完善，我認(rèn)為有必要對(duì)我國(guó)的小企業(yè)會(huì)計(jì)制度進(jìn)行深入思考和探索。本文闡述了《小企業(yè)會(huì)計(jì)制度》制定的背景、內(nèi)容及特點(diǎn)，還與原先的企業(yè)會(huì)計(jì)制度作了一些對(duì)比，并根據(jù)制度中經(jīng)濟(jì)業(yè)務(wù)會(huì)計(jì)處理和披露的出發(fā)點(diǎn)和原則，對(duì)制度中與該出發(fā)點(diǎn)和原則不符的方面進(jìn)行了論述和提出了一些建議。

關(guān)鍵詞：小企業(yè)會(huì)計(jì)制度；研究；探索

Summary : According to the small enterprise's own development characteristic of our country and actual conditions , participate in the methods of the other countries in the world, the Ministry of Finance had July issued with, 2004 " the accounting system of small enterprise ", and gets up the official implementation in January 1, 2005,in order to promote the further completion of the accounting system of small enterprise, I think that it is necessary to think and explore the accounting system of small enterprise of our country thoroughly. This text has explained the background , content and characteristic made of " accounting system of small enterprise ", has also done some contrasts with the original accounting system of enterprise, and according to starting point and principle which the economic business accountant deals with and reveals in the system, inconsistent with this starting point and principle go on , expound the fact and get some suggestions out of to system.
Keyword: Accounting system of small enterprise; Study; Exploration


目 錄

緒論………………………………………………………………………………(1)
第一章 制定背景及依據(jù)…………………………………………………………(1)
1.1《小企業(yè)會(huì)計(jì)制度》制定的背景 ……………………………………………(1)
1.1.1它是市場(chǎng)經(jīng)濟(jì)發(fā)展的需要 ………………………………………………(1)
1.1.2它是應(yīng)國(guó)家法律、行政法規(guī)的要求而制定的 …………………………(2)
1.1.3它是實(shí)現(xiàn)會(huì)計(jì)標(biāo)準(zhǔn)國(guó)際化的需要 ………………………………………(2)
1.2《小企業(yè)會(huì)計(jì)制度》制定的依據(jù) ……………………………………………(2)
第二章《小企業(yè)會(huì)計(jì)制度》基本內(nèi)容……………………………………………(2)
2.1《小企業(yè)會(huì)計(jì)制度》的結(jié)構(gòu) …………………………………………………(2)
2.2《小企業(yè)會(huì)計(jì)制度》的特點(diǎn) …………………………………………………(2)
第三章《小企業(yè)會(huì)計(jì)制度》與《企業(yè)會(huì)計(jì)制度》的比較………………………(3)
3.1 對(duì)《企業(yè)會(huì)計(jì)制度》進(jìn)行了簡(jiǎn)化……………………………………………(3)
3.1.1簡(jiǎn)化了會(huì)計(jì)科目…………………………………………………………(3)
3.1.2 簡(jiǎn)化了財(cái)務(wù)報(bào)告體系……………………………………………………(3)
3.1.3簡(jiǎn)化了部分經(jīng)濟(jì)業(yè)務(wù)的會(huì)計(jì)處理方法 …………………………………(3)
3.2《小企業(yè)會(huì)計(jì)制度》的新內(nèi)容 ………………………………………………(4)
3.2.1吸收了《企業(yè)會(huì)計(jì)準(zhǔn)則-固定資產(chǎn)》中的新內(nèi)容 ……………………(4)
3.2.3完善了壞賬準(zhǔn)備的計(jì)提方法 ……………………………………………(4)
第四章《小企業(yè)會(huì)計(jì)制度》的適用范圍 …………………………………………(5)
4.1《小企業(yè)會(huì)計(jì)制度》的適用范圍………………………………………………(5)
4.1.1靜態(tài)的實(shí)施范圍 …………………………………………………………(5)
4.1.2動(dòng)態(tài)的實(shí)施范圍 …………………………………………………………(5)
4.2《小企業(yè)會(huì)計(jì)制度》適用范圍中存在的問(wèn)題及解決的方法…………………(5)
4.2.1 制度對(duì)不公開(kāi)發(fā)行股票或債券的中型企業(yè)能否適用小企業(yè)會(huì)計(jì)制度沒(méi)有明確規(guī)定 ………………………………………………………………………(5)
4.2.2 對(duì)按國(guó)家有關(guān)標(biāo)準(zhǔn)界定的小企業(yè)，制度未再分類并做出會(huì)計(jì)處理的規(guī)定……………………………………………………………………………………(5)
第五章 完善《小企業(yè)會(huì)計(jì)制度》…………………………………………………(6)
5.1 小企業(yè)日常經(jīng)營(yíng)中不經(jīng)常遇到的經(jīng)濟(jì)業(yè)務(wù)…………………………………(6)
5.2《小企業(yè)會(huì)計(jì)制度》中存在的問(wèn)題……………………………………………(6)
第六章 結(jié)束語(yǔ) ……………………………………………………………………(8)
參考文獻(xiàn)…………………………………………………………………………….(8)


參考文獻(xiàn)
[1]《小企業(yè)會(huì)計(jì)制度》研究組著《《小企業(yè)會(huì)計(jì)制度》字讀課本》（2005年2月中國(guó)國(guó)際廣播出版社 ）
[2] 財(cái)政部：《小企業(yè)會(huì)計(jì)制度》（草案）