《小企業(yè)會(huì)計(jì)準(zhǔn)則》執(zhí)行中存在問(wèn)題研究

14200字

摘要 2011年11月，財(cái)政部下發(fā)了《小企業(yè)會(huì)計(jì)準(zhǔn)則》(財(cái)會(huì)[2011]17號(hào))，并規(guī)定從2013年1月1日起正式實(shí)施。這是我國(guó)企業(yè)會(huì)計(jì)準(zhǔn)則體系完善的一個(gè)重要舉措。屆時(shí)，2004年財(cái)政部發(fā)布的《小企業(yè)會(huì)計(jì)制度》將退出歷史舞臺(tái)。
《小企業(yè)會(huì)計(jì)準(zhǔn)則》的實(shí)行，進(jìn)一步優(yōu)化了之前的小企業(yè)會(huì)計(jì)制度，具有重要的現(xiàn)實(shí)意義：有利于落實(shí)國(guó)家扶持小企業(yè)發(fā)展的法規(guī)政策，改善小企業(yè)的稅收環(huán)境；有利于改善小企業(yè)的融資環(huán)境，促進(jìn)小企業(yè)內(nèi)部管理和會(huì)計(jì)工作的規(guī)范化和專業(yè)化，使企業(yè)的會(huì)計(jì)財(cái)務(wù)管理更加完善；有利于發(fā)揮資本市場(chǎng)優(yōu)化配置的功能，增強(qiáng)企業(yè)資本市場(chǎng)的活力和吸引力。總之，《小企業(yè)會(huì)計(jì)準(zhǔn)則》的實(shí)施對(duì)于中小企業(yè)自身發(fā)展和完善我國(guó)資本市場(chǎng)都具有重要意義。
然而，在小企業(yè)會(huì)計(jì)準(zhǔn)則的執(zhí)行過(guò)程中，出現(xiàn)許多問(wèn)題，如，備用金的實(shí)際核算問(wèn)題、會(huì)計(jì)科目變更對(duì)小企業(yè)的執(zhí)行帶來(lái)的問(wèn)題等。不斷完善小企業(yè)會(huì)準(zhǔn)則，健全我國(guó)會(huì)計(jì)體系，加快我國(guó)會(huì)計(jì)準(zhǔn)則國(guó)際化，仍然任重道遠(yuǎn)。
關(guān)鍵詞：企業(yè)會(huì)計(jì)準(zhǔn)則 小企業(yè)會(huì)計(jì)準(zhǔn)則 會(huì)計(jì)科目 執(zhí)行問(wèn)題


Study on the Existing Problems of Small Business Accounting Standards
Abstract In November 2011, the ministry of finance issued a "small business accounting standards" (finance and accounting) [2011] no. 17, and regulation is carried out formally since January 1, 2013. This is the perfect enterprise accounting standards system in China is an important measures. Then, in 2004 the ministry of finance issued the "small business accounting system" will become relics.
The practice of "small business accounting standards", further optimize before the small business accounting system, has important practical significance, conducive to the implementation of national laws, regulations and policies to support small business development, improve the small business tax environment; Is beneficial to improve the financing environment of small businesses, promote the internal management and accounting work standardization and specialization, so as to further perfect enterprise accounting financial management; Conducive to play the function of optimizing the allocation of capital market, strengthen the enterprise vitality and attraction in the capital markets. In short, the implementation of the "small business accounting standards" for small and medium-sized enterprise own development and perfect our country capital market is of great significance.
However, in the process of the implementation of accounting standards for small businesses, many problems, such as, the practical problems in calculation of deposit, account changes in the process of the implementation of the small business, etc. Perfecting the rule of small businesses will, improve the accounting system in our country, to speed up the internationalization of accounting standards in China, is still a long way to go.
Key words:Accounting Standards Small business accounting standards Accounting subject Implementation issues


目 錄
第一章 小企業(yè)會(huì)計(jì)準(zhǔn)則的相關(guān)理論 1
1.1 小企業(yè)的界定 1
1.2 小企業(yè)會(huì)計(jì)準(zhǔn)則制定的意義 1
1.3 小企業(yè)會(huì)計(jì)準(zhǔn)則制定的理論與實(shí)踐基礎(chǔ) 1
1.3.1 《小企業(yè)會(huì)計(jì)準(zhǔn)則》制定的理論基礎(chǔ) 1
1.3.2 《小企業(yè)會(huì)計(jì)準(zhǔn)則》制定的實(shí)踐基礎(chǔ) 2
1.4 小企業(yè)會(huì)計(jì)準(zhǔn)則的重大變化 3
第二章 小企業(yè)會(huì)計(jì)準(zhǔn)則執(zhí)行中存在的問(wèn)題 4
2.1 備用金問(wèn)題 4
2.2 短期投資、長(zhǎng)期債券投資和應(yīng)付利潤(rùn)問(wèn)題 4
2.3 借款費(fèi)用資本化問(wèn)題 5
2.4 準(zhǔn)則之間轉(zhuǎn)換執(zhí)行問(wèn)題 5
2.5 我國(guó)會(huì)計(jì)準(zhǔn)則國(guó)際化進(jìn)程中存在的問(wèn)題 5
2.6 小企業(yè)的響應(yīng)力度不足 6
第三章 改善《小企業(yè)會(huì)計(jì)準(zhǔn)則》執(zhí)行現(xiàn)狀的建議 7
3.1 完善《小企業(yè)會(huì)計(jì)準(zhǔn)則》的相關(guān)科目及適用范圍 7
3.1.1 基于法理與會(huì)計(jì)主體視角分析備用金性質(zhì)及核算 7
3.1.2 保持會(huì)計(jì)科目設(shè)置的一致性 8
3.1.3 正確解決借款費(fèi)用資本化問(wèn)題 9
3.1.4 盡快完善準(zhǔn)則之間轉(zhuǎn)換執(zhí)行的規(guī)定 9
3.2 推進(jìn)小企業(yè)會(huì)計(jì)準(zhǔn)則的執(zhí)行進(jìn)程 10
3.2.1 加強(qiáng)我國(guó)《小企業(yè)會(huì)計(jì)準(zhǔn)則》的執(zhí)行力度 10
3.2.2 推進(jìn)我國(guó)會(huì)計(jì)準(zhǔn)則國(guó)際化進(jìn)程 10
結(jié)論 12
參考文獻(xiàn) 13
致謝 15