小企业会计问题研究摘要：《企业会计制度》和《金融企业会计制度》颁布以后，我国会计核算制度改革的第三项主要内容—小企业会计制度的建设便被提上了日程。小企业是经济中的重要组成部分，同时小企业及小企业会计有着其区别于大企业的若干特点，这些特点正是小企业会计问题产生的根源，也正是我们解决小企业会计问题的突破点。因此，小企业会计制度的建设应考虑到其特殊性。本文正是基于这一思路，在结合小企业会计的特殊性，并借鉴世界各主要会计组织在小企业会计制度建设方面的经验，提出了小企业会计制度建设的一些设想。本文对小企业的概念进行了界定，对小企业的特殊性进行了阐述，同时借鉴世界各组要会计组织在小企业会计问题研究的经验之上小企业会计问题研究与解决提出了自己的建议与构想。关键词：小企业会计界定确认Abstract:Afterthe"enterpriseaccountingsystem"and"FinancialAccountingSystemforBusinessEnterprises"promulgated,thethirdmajorelementsofreformofChina'saccountingsystem-Constructionofsmallbusinessaccountingsystemwillbeputontheagenda.Smallbusinessesareanimportantpartoftheeconomy,whilesmallbusinessesandsmallbusinessaccountinghasseveralfeatureswhichdistinguishitfrombigbusiness,therootofthesefeaturesisthesmallbusinessaccountingissuesarisingfrom,whatwesolvetheproblemofbreakthroughsmallbusinessaccountingpoint.Therefore,thedevelopmentofsmallbusinessaccountingsystemshouldtakeintoaccounttheirparticularities.Thisarticleisbasedonthisidea,combinedwithparticularityinsmallbusinessaccounting,andlearnfromtheworld'smajoraccountingorganizationsexperienceinbuildingsmallbusinessaccountingregime,putforwardsomeideasconstructionofsmallbusinessaccountingsystem.Inthispaper,theconceptofsmallbusinessesweredefinedontheparticularityofsmallbusinessaredescribed,andtheworldshouldlearnfromeachgroupaccountingorganizationofempiricalresearchonsmallbusinessaccountingproblemsofsmallbusinessaccountingproblemsandsolutionsputforwardtheirownresearchproposalsandideas.Keywords:smallbusinessaccountingdefinedconfirm目录1绪论..............................................................................................................................................22小企业重要性及小企业概念的界定............................................................................................32.1小企业在经济发展中的重要性........................................................................................32.1.1小企业在经济发展中的重要地位........................................................................32.1.2小企业在我国经济发展中占有重要地位的原因................................................32.2小企业概念的界定.......................................................................................................32.2.1小企业界定的原则................................................................................................32.2.2小企业界定的标准................................................................................................42.2.3世界主要国家对小企业的界定............................................................................52.2.4我国对小企业的界定............................................................................................62.3基于会计方面对小企业的界定...................................................................................62.3.1欧盟国家在会计上对小企业的界定....................................................................62.3.2我国在会计上对小企业的界定................................................
