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小企业自身规模较小且零散,因此多数高校并没有为不同行业的小企业设置相应的会计教学课程,而有关固定资产的会计核算亦多是依照税法变动前所设置的,因此在教学上存在一定的弊端,进而导致学生在参加一些会计考试或者是实际工作时无法正确处理有关小企业固定资产的核算问题。而为了能够确保小企业方面的会计教学能够更好的符合企业要求,则必须要依照新型税法,对其会计核算进行教学改革,从而确保其教学质量。
Small businesses themselves are small and fragmented. Therefore, most universities do not set up corresponding accounting teaching courses for small enterprises in different industries. Accounting for fixed assets is also mostly set before the tax law changes, so there is teaching Certain drawbacks, which in turn lead to students in some accounting exams or practical work can not correctly handle small business accounting of fixed assets. In order to ensure that small business accounting teaching can better meet the business requirements, it must be in accordance with the new tax law, the accounting reform of teaching accounting to ensure its teaching quality.