为了健全国家统一的会计制度,规范小企业会计核算工作,提高会计信息质量,财政部专门发布文件,决定从2005年起要求在全国小企业范围内实施《小企业会计制度》。该文就《小企业会计制度》出台的必要性,以及执行新制度过程中与《企业会计制度》的差异问题作了总结,并提出了一些保障新制度的实施的建议。 In order to perfect the national unified accounting system, standardize the accounting work of small enterprises and improve the quality of accounting information, the Ministry of Finance issued a document specifically for the ministries of finance and decided to require from 2005 onwards to implement the “Small Business Accounting System” within the scope of the national small enterprises. The article summarizes the necessity of introducing the “Small Business Accounting System” and the differences between it and the “Enterprise Accounting System” in the process of implementing the new system and puts forward some suggestions to ensure the implementation of the new system.