论小企业会计准则-会计学本科毕业论文.doc

1学号 201501801069 年级 2015 武汉大学本科毕业生论文论小企业会计准则院 别 经济与管理学院专 业 经济学班 级 经济 151学 号 201501801069姓 名 周菲菲指导教师 张魏文2015.62摘 要小企业会计准则的出台，在内容上与企业会计准则存在着重要的差别同时，新出台的小企业会计准则从一些方面上简化了相关的会计处理，避免了重复的、繁琐的处理程序，大大简化了小企业会计人员的工作强度，从而提高了他们的工作效率本文将以对比作为主要手段，来探究小企业会计准则与企业会计准则的不同，并从中找出小企业会计准则的优点，为小企业会计准则的实施与运用提供参考与帮助同时，也指出小企业会计准则的不足之处，为小企业会计准则的完善提供建议关键词：小企业会计准则 企业会计准则 小企业会计制度 3AbstractSmall business accounting standards, in the content and the accounting standards for enterprises there are important differences. At the same time, the introduction of the new small business accounting standards from some aspects of simplifying the relevant accounting treatment, to avoid repetition, complex procedures, greatly simplifying the small enterprise accounting personnel's working strength, so as to improve their work efficiency. According to the contrast as the main means, to explore the small business accounting standards and accounting standards for enterprises is different, and find out the small business accounting standards has the advantage, as the small business accounting standards implementation and application to provide reference and help. At the same time, also pointed out that the small enterprise accounting criterion deficiency, as the small business accounting standards to provide advice.Keywords： Small enterprises standard；Enterprises standard；Small enterprises regulations4目 录引言 ........................................................................................................................................................................51 概述 .....................................................................................................................................................................51.1 出台背景 .........................................................................................................................................................51.2 出台意义 .........................................................................................................................................................61.3《小企业会计准则》主要内容 ......................................................................................................................72 小企业会计准则与会计准则的比较 .................................................................................................................72.1 小企业会计准则适用范围的变化 ................................................................................................................72.2 《小企业会计准则》与《企业会计准则》差异比较 ................................................................................82.2.1 中小企业历史成本计量的比较 ................................................................................................................82.2.2 公允价值的相关要求的比较 ....................................................................................................................92.2.3 中小企业长期股权投资的核算的比较 ..................................................................................................102.2.4 中小企业所得税的核算的比较 ..............................................................................................................102.2.5 中小企业待转资产核算的比较 ..............................................................................................................102.2.6 中小企业财务报表的编制的比较 ..........................................................................................................113 小企业会计准则不足之处 ..............................................................................................................................113.1 对有关小企业的界定标准不够合理 ..........................................................................................................113.2 对不公开发行债券或股票的中型企业的适用范围不明确 ......................................................................113.3 会计处理和披露的原则与税法的相违背 ..................................................................................................123.3.1 会计科目使用说明中未考虑增值税进项税额的抵扣时限 ..................................................................123.3.2 会计科目使用说明中对增值税小规模纳税人的账务处理规定不明确 ..............................................123.3.3 会计科目使用说明中对应付工资、应付福利费的规定与所得税税法不一致 ..................................123.3.4 会计科目使用说明中未规定税收直接减免、即征即退、先征后退等情况的处理 ........................133.3.5 会计科目使用说明中对借款费用的处理忽略了所得税法中的相关的要求 ....................................133.3.6 会计科目使用说明中规定的管理费用的范围与所得税税法不一致 ..................................................133.3.7 《小企业会计准则》中关于利润表的规定未考虑到企业所得税纳税申报的要求 ..........................133.4 对日常业务中不经常遇到的问题规范模糊 ..............................................................................................134 关于完善和落实《小企业会计准则》的建议 ..............................................................................................144.1 切实完善企业自身结构 加强管理决策准确度 ........................................................................................144.1.1 提高企业管理者自身的素质 ..................................................................................................................144.1.2 加强小企业会计人员的自身素质 ....................。