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2004年4月27日,财政部发布了《小企业会计制度》。该制度要求从2005年1月1日起在全国小企业范围内进行实施。《小企业会计制度》的发布实施,目的是在全国小企业范围内进一步贯彻《会计法》,确保小企业会计信息的真实、完整,规范小企业会计行为、促进小企业健康发展。
On April 27, 2004, the Ministry of Finance released the Accounting System for Small Enterprises. The system requires that from January 1, 2005 onwards in the country within the scope of implementation of small businesses. The promulgation and implementation of the “Small Business Accounting System” aims at further implementing the Accounting Law within the scope of small-sized enterprises throughout the country, ensuring that the accounting information of small-scale enterprises is truthful and complete, regulating the accounting practices of small enterprises and promoting the sound development of small enterprises.