《小企业会计制度》已于2004年4月27日发布,并将于2005年1月1日起在全国范围内实施,为了做好该制度的贯彻实施工作,财政部、国家税务总局于2004年10月22日以财会[2004]15号文印发了《关于加强〈小企业会计制度〉贯彻实施工作》的通知。《通知》在小企业负责人的法定职责、小企业的纳税调整以及中介机构对小企业的审计标准三方面做了 The Small Business Accounting System was released on April 27, 2004 and will be implemented nationwide on January 1, 2005. In order to carry out the implementation of the system, the Ministry of Finance and the State Administration of Taxation in 2004 On October 22, 2008, Circular of the Ministry of Finance on the 15th of 2004 was promulgated the Circular on Strengthening the Implementation of the Accounting System for Small Enterprises. The “Circular” has been made in three areas: statutory functions of the heads of small enterprises, tax adjustments of small enterprises and auditing standards of small enterprises by intermediaries