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新会计准则在2007年1月1日在全国范围内容施行,其施行对我国的的中小企业有着重要的影响。新会计准则是我国会计准则与国际接轨的重要里程碑,其核算中应用的会计原理更趋向科学化,与旧准则相比,其适用的企业范围更加广泛。通过对新会计准则在全国范围内推行的科学性和合理性进行深入探讨,结合我国中小企业的现状,为新会计准则在我国中小企业的推行提出行之有效的对策。
The new accounting standards were implemented nationwide on January 1, 2007, and their implementation will have an important impact on SMEs in China. The new accounting standards are the important milestones that our accounting standards are in line with international standards. The accounting principles used in accounting are more and more scientific. Compared with the old standards, the new accounting standards are applicable to a wider range of enterprises. Through in-depth discussion on the scientificity and rationality of the implementation of the new accounting standards nationwide and the current situation of SMEs in our country, we put forward effective countermeasures for the implementation of new accounting standards in our country’s SMEs.