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会计工作是经济管理的基础,是社会经济健康运行的重要保证,会计准则的制定能保证会计工作的合规有序进行,从而保证提供真实、准确的会计信息,促进经济发展。小企业在各国的国民经济中处于十分重要的地位,据统计,目前全国约有477万户企业,其中小企业约占总数的97.11%,资产总额占41.97%,在我国经济管理领域中发挥着重要作用。为了规范小企业的会计行为,制定小企业适用的会计准则并加以贯彻落实,是顺应经济结构与发展模式变化的要求。
Accounting work is the basis of economic management and an important guarantee for the healthy operation of social economy. The formulation of accounting standards can ensure the compliance and orderly progress of accounting work, so as to ensure that real and accurate accounting information is provided and economic development is promoted. Small enterprises occupy a very important position in the national economy of various countries. According to statistics, there are currently about 4.77 million enterprises nationwide, accounting for 97.11% of the total, with a total assets of 41.97%, playing an important role in the economic management of our country Important role. In order to regulate the accounting behavior of small enterprises and formulate the applicable accounting standards for small enterprises and to implement them, it is a requirement of adapting to changes in economic structure and development mode.