企业实施《小企业会计准则》的思考.doc

摘要：《小企业会计准则》是企业会计准则体系的重要子系统。是扶持小企业公共政策措施的重要组成部分。如果说前些年出台的《企业会计准则》为大中型企业提供了高质量的会计标尺，则当下出台的《小企业会计准则》为小企业提供了有序发展和有效管理的制度预期。《小企业会计准则(征求意见稿)》，经过近一年的广泛征求意见，终于瓜熟蒂落。

　　　2011年11月18日财政部、工业和信息化部、国家税务总局、工商总局、银监会五部委联合下发了《小企业会计准则》的指导意见》(财会[2011]20号)。这对群体规模无比浩大的小企业来说，无疑是一桩企业会计领域的大事。据调查，经济信息总量的70％来自于会计信息，对于在我国市场经济中占有举足轻重地位的小企业来说，《小企业会计准则》的实施，对提高小企业会计信息的质量，加速与国际准则的趋同，具有重要的意义。自2013年1月1日起，施行《小企业会计准则》，同时废止《小企业会计制度》，那么经过5个月的时间，《小企业会计准则》到底实施到哪一步，现状又是如何，带着这些问题，对无锡市小企业展开调查。经过实际调查研究发现，小企业会计准则在实施中存在诸多问题，如小企业界定不明，执行环境不佳，《小企业会计准则》宣传力度不够，以及会计基础薄弱、内控不严等等，这些问题的存在为《小企业会计准则》的实施增加了难度，就这些实际问题进行分析同时提出相应解决措施：明确界定范围，优化执行环境，加强宣传力度，加强内部控制，为《小企业会计准则》的落实提供建议。

关键词：《小企业会计准则》； 实施难点； 对策分析

Abstract：The"Small business accounting standards" is an important sub-system of the enterprise accounting standards system.  It is an important part of public policy measures to support small businesses. If a few years ago has issued "accounting standards for enterprises" for large and medium-sized enterprises to provide the high quality of the accounting staff, is the moment of "small business accounting standards" provides small businesses with expectations of orderly development and effective management system. "Small business accounting standard (draft)", after nearly a year of consultation, finally to fruition. 

　　　On November 18, 2011 the ministry of finance, the ministry of industry and information technology, the state administration of taxation, state administration for industry and commerce, the China banking regulatory commission five ministries jointly issued a "small business accounting standards" guidance "(finance and accounting) [2011] no. 20. The incomparably huge size of population, is an enterprise in the field of accounting. According to the survey, 70% of the total economic information comes from accounting information, with a big presence in China's market economy status, the implementation of the "small business accounting standards", to improve the quality of the small business accounting information, speed up the convergence of international standards, has the vital significance. Since January 1, 2013, the "small business accounting standards", shall be repealed simultaneously "small business accounting system", so after 5 months of time, the accounting standards for small businesses, which step, implementation to the status quo and how, with these problems, to investigate small business in wuxi city. Through actual investigation and study, found that small businesses in the implementation of accounting standards has many problems, such as small businesses a well-defined, poor execution environment, the accounting standards for small businesses, propaganda is insufficient, and accounting foundation is weak, internal control, lax, etc., the presence of these problems for the implementation of the accounting standards for small businesses, increased the difficulty, analyze these problems and puts forward corresponding solutions: clearly defined limits, optimizing the execution environment, strengthen the propaganda, strengthen the internal control, to the accounting standards for small businesses, the implementation of the recommendations.  

Keywords "Small business accounting standards"; Implementation difficulties; Countermeasure analysis;