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1、小企業(yè)會(huì)計(jì)準(zhǔn)則國(guó)際比較研究[摘要]2011年10月18日，我國(guó)財(cái)政部正式頒布了《小企業(yè)會(huì)計(jì)準(zhǔn)則》，并將在2013年1月1日正式實(shí)施。新的《小企業(yè)會(huì)計(jì)準(zhǔn)則》強(qiáng)化了小企業(yè)為公眾和投資者提供有效地企業(yè)會(huì)計(jì)信息的新理念，引進(jìn)了國(guó)際上關(guān)于小企業(yè)會(huì)計(jì)準(zhǔn)則中的相關(guān)規(guī)定，也預(yù)示了我國(guó)會(huì)計(jì)準(zhǔn)則與國(guó)際會(huì)計(jì)準(zhǔn)則的接軌，實(shí)現(xiàn)了我國(guó)會(huì)計(jì)準(zhǔn)則制定上新的跨越。但是我國(guó)的《小企業(yè)會(huì)計(jì)準(zhǔn)則》中依舊與國(guó)際小企業(yè)會(huì)計(jì)準(zhǔn)則存在著一定的差異，這種差異突出的體現(xiàn)在，我國(guó)《小企業(yè)會(huì)計(jì)準(zhǔn)則》與國(guó)際小企業(yè)會(huì)計(jì)準(zhǔn)則的制定機(jī)構(gòu)及背景、概念框架、適用范圍
2、和對(duì)待公允價(jià)值的態(tài)度之上。因此，只有分析出這兩種差異存在的具體原因才可以不斷地完善我國(guó)《小企業(yè)會(huì)計(jì)準(zhǔn)則》，實(shí)現(xiàn)我國(guó)《小企業(yè)會(huì)計(jì)準(zhǔn)則》與國(guó)際小企業(yè)會(huì)計(jì)準(zhǔn)則的真正接軌，進(jìn)而推動(dòng)我國(guó)會(huì)計(jì)制度的全面國(guó)際化。[關(guān)鍵詞]小企業(yè)會(huì)計(jì)準(zhǔn)則國(guó)際比較SmallBusinessAccountingStandardsInternationalComparativeStudyAbstract:InOctober18,2011,China'sMinistryofFinanceofficialissueda"smallbusin
3、essaccountingstandards",andwillbeformallyimplementedinJanuary1,2013.Thenew"smallbusinessaccountingstandards"strengtheningsmallbusinessforthepublicandinvestorstoprovideeffectiveaccountinginformationofnewideas,theintroductionofinternationalonsmallenterpr
4、iseaccountingstandardsintherelevantprovisions,alsoindicatesthatChina'saccountingstandardsconvergencewiththeinternationalaccountingstandards,theimplementationofChina'saccountingstandardssettingnewspan.ButChina's"smallenterpriseaccountingstandards"isstil
5、lwiththeinternationalaccountingstandardsforenterprisestherearesomedifferences,suchdifferencesreflectedinourcountry","smallenterpriseaccountingstandardsandinternationalaccountingstandardssettingbodyandbackground,conceptualframework,theapplicablescopeand
6、theattitudetowardsthefairvalue.The.Therefore,onlytheanalysisofthetwokindsofdifferencesexistinthespecificreasonstocontinuetoimproveourcountry"smallenterpriseaccountingstandardsimplementationourcountry","smallbusinessaccountingstandards"withtheinternatio
7、nalaccountingstandardsforenterprisesconformtruly,thenimpelourcountryaccountingsystemofcomprehensiveinternational.Keywords:SmallbusinessaccountingstandardsInternationalComparison目錄引言1一、小企業(yè)會(huì)計(jì)準(zhǔn)則的產(chǎn)生與發(fā)展1（一）國(guó)際小企業(yè)會(huì)計(jì)準(zhǔn)則的發(fā)展與變遷1（二）我國(guó)小企業(yè)會(huì)計(jì)準(zhǔn)則的發(fā)展歷程2二、我國(guó)小企業(yè)會(huì)計(jì)準(zhǔn)則與國(guó)際小企業(yè)
8、會(huì)計(jì)準(zhǔn)則的差異2（一）制定機(jī)構(gòu)及背景比較2（二）概念框架比較3（三）適用范圍的差異3（四）對(duì)待公允價(jià)值態(tài)度的差異4三、我國(guó)小企業(yè)會(huì)計(jì)準(zhǔn)則與國(guó)際小企業(yè)會(huì)計(jì)準(zhǔn)則差異的原因分析4（一）文化政治因素4（二）社會(huì)經(jīng)濟(jì)因素5（三）準(zhǔn)則體系因素6（四）行業(yè)素質(zhì)因素6四、完善我國(guó)小企業(yè)會(huì)計(jì)準(zhǔn)則的建議6（一）對(duì)無(wú)形資產(chǎn)處理的建議6（二）對(duì)執(zhí)行《小企業(yè)會(huì)計(jì)準(zhǔn)則》的建議7結(jié)論9致謝語(yǔ)10參考文獻(xiàn)11附錄112引言我國(guó)的小企業(yè)在我國(guó)經(jīng)濟(jì)發(fā)展中占據(jù)著重要的地位，對(duì)推動(dòng)我國(guó)經(jīng)濟(jì)發(fā)展也起到了重要的
