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2013年1月1日起施行的《小企业会计准则》,给小微企业会计制度规范化建设指明了方向,但是,由于实施时间尚短,加上小微企业自身发展灵活性、多样性的特点,当前小微企业发展面临的主要难题之一就是企业内部会计制度不健全问题,已成为阻碍小微企业发展的瓶颈和障碍。本文围绕小微企业建立符合自身需要的会计制度设计原则、方法、内容及路径相关问题进行了分析,对于小微企业规范会计管理,保证会计信息的真实性、完整性,具有十分重要的理论价值和实践意义。
Since January 1, 2013, the “Small Business Accounting Standards” has specified the direction for the standardization of the accounting system for small and micro enterprises. However, due to the short implementation period and the flexibility and diversity of small and micro enterprises in their own development At present, one of the major problems facing the development of small and micro enterprises is the failure of the internal accounting system in enterprises, which has become a bottleneck and obstacle to the development of small and micro enterprises. This article focuses on the establishment of small and micro enterprises to meet their own needs accounting system design principles, methods, content and path related issues were analyzed for the small and micro enterprises regulate accounting management, to ensure the authenticity and integrity of accounting information, has a very important theoretical value And practical significance.