PAGE4
摘要
小企业会计准则的出台，其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
Abstract
Smallbusinessaccountingstandards,inthecontentandtheaccountingstandardsforenterprisesthereareimportantdifferences.Atthesametime,theintroductionofthenewsmallbusinessaccountingstandardsfromsomeaspectsofsimplifyingtherelevantaccountingtreatment,toavoidrepetition,complexprocedures,greatlysimplifyingthesmallenterpriseaccountingpersonnelsworkingstrength,soastoimprovetheirworkefficiency.Accordingtothecontrastasthemainmeans,toexplorethesmallbusinessaccountingstandardsandaccountingstandardsforenterprisesisdifferent,andfindoutthesmallbusinessaccountingstandardshastheadvantage,asthesmallbusinessaccountingstandardsimplementationandapplicationtoprovidereferenceandhelp.Atthesametime,alsopointedoutthatthesmallenterpriseaccountingcriteriondeficiency,asthesmallbusinessaccountingstandardstoprovideadvice.
Keywords：Smallenterprisesstandard；Enterprisesstandard；Smallenterprisesregulations
中文摘要·················································1
英文摘要·················································1
引言······················································3
一.《小企业会计准则》出台背景及主要内容····················3
（1）出台背景··········································3
（2）《小企业会计准则》主要内容···························4
二小企业会计准则与会计准则的比较······················4
（1）小企业会计准则适用范围的变化························4
（2）《小企业会计准则》与《企业会计准则》差异比较·············5
1中小企业历史成本计量的比较······························5
2公允价值的相关要求的比较·····························6
3中小企业长期股权投资的核算的比较·························6
4中小企业所得税的核算的比较······························6
5中小企业财务报表的编制的比较·······························7
三小企业会计准则不足之处··························