学习《小企业会计制度》,对规范会计工作,促进我国小企业健康、快速发展,发挥着重要作用。通过对比学习我国《小企业会计制度》与《企业会计制度》以及我国的《小企业会计制度》与国际会计准则理事会发布的中小企业国际财务报告准则(征求意见稿),有利于掌握它们之间的异同,更好地学习、贯彻落实《小企业会计制度》。 Studying “Small Business Accounting System” plays an important role in standardizing accounting work and promoting the healthy and rapid development of our small business. By comparative study of “Small Business Accounting System” and “Business Accounting System” in our country, as well as “Small Business Accounting System” in China and International Financial Reporting Standards for Small and Medium-Sized Enterprises (Draft for Comment) released by International Accounting Standards Board, it is helpful to grasp them The similarities and differences between the better study and implement the “small business accounting system.”