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我国《小企业会计准则》的出台对促进小企业平稳健康发展、规范小企业会计工作和提升小企业经济效益有着重要意义。然而通过对兰州部分小企业实施《小企业会计准则》情况调查发现,小企业在落实过程中出现了诸如执行动力不足、人员业务素质欠佳、内部控制制度不健全等问题,针对这些问题进行分析,提出一些建议,旨在更好的促进小企业落实《小企业会计准则》。
The promulgation of the “Accounting Standards for Small Enterprises” in our country is of great significance to promoting the steady and healthy development of small enterprises, standardizing the accounting work of small enterprises and enhancing the economic benefits of small enterprises. However, the survey on the implementation of the “Small Business Accounting Standards” for some small enterprises in Lanzhou shows that small enterprises have faced such problems as lack of motivation to implement, unsatisfactory quality of personnel and inadequate internal control system in their implementation, and analyzed these problems , Put forward some suggestions to better promote the implementation of small business accounting standards for small businesses.