《小企业会计准则》的发布和实施,对提高小企业会计信息质量、降低小企业财务调整成本起到了积极的作用,但其中可能也存在一些不甚合理之处,本人对相关问题进行了思考,以期共同商榷。 The promulgation and implementation of the Accounting Standards for Small Enterprises have played a positive role in raising the quality of accounting information for small enterprises and reducing the financial adjustment costs of small enterprises. However, some of them may not be justified, and I have considered the relevant issues , With a view to discuss.