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小企业占工业企业法人总数近95％,其最终产品和服务的价值占GDP的近50％。但不少小企业会计机构不健全、会计人员素质相对较低,各项管理制度不够规范,会计信息质量有待提高,为此,财政部研究制定了《小企业会计制度》自2005年1月1日起在全国小企业范围内实施。 财政部日前正式发布《小企业会计制度》,自2005年1月1日起在全国小企业范围内实施。这一举措是进一步贯彻《中华人民共和国会计法》和《企业财务会计报告条例》、整顿和规范会计工作秩序的重要步骤。
Small companies account for nearly 95% of the total number of industrial corporations, and their final products and services account for nearly 50% of GDP. However, many small business accounting organizations are not perfect, accountant quality is relatively low, various management systems are not standardized, and the quality of accounting information needs to be improved. To this end, the Ministry of Finance has developed the “Small Business Accounting System” since January 1, 2005. Starting from the day on the implementation of small businesses across the country. The Ministry of Finance has officially released the “Small Business Accounting System” recently, and it has been implemented within the scope of small enterprises across the country since January 1, 2005. This measure is an important step in further implementing the “Accounting Law of the People’s Republic of China” and the “Regulations on Corporate Financial Accounting Reports” and rectifying and regulating the accounting work order.