我国2011年10月由财政部颁发了《小企业会计准则》,第一次将小企业作为正式对象加以明文规范,在企业资产、企业负债、企业的所有者权益、企业各项收入、企业利润分配以及财务报表编制等等方面进行了明文规定。《小企业会计准则》的出台标志着《小企业会计制度》的时代已经过去,正确解读 In October 2011, China issued Accounting Standards for Small Enterprises by the Ministry of Finance. For the first time, small enterprises were explicitly regulated as formal targets. In terms of corporate assets, corporate liabilities, owners’ rights and interests, corporate income, corporate profits Distribution and preparation of financial statements and other aspects of the express provision. The promulgation of “Small Business Accounting Standards” marks the era of “small business accounting system” has passed and the correct interpretation