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2011年10月,财政部发布了《小企业会计准则》,笔者经过对小企业会计制度、企业会计制度、企业会计准则、企业所得税法、小企业会计准则等进行了研究与分析,对小企业会计准则的主要亮点进行了剖析,指出其核心价值在于小企业会计准则在作为会计准则体系组成部分与企业所得税法之间找到了最佳的平衡点。
In October 2011, the Ministry of Finance released the Accounting Standards for Small Enterprises. After conducting research and analysis on the accounting system for small enterprises, the accounting system for enterprises, the accounting standards for business enterprises, the law on enterprise income tax and the accounting standards for small enterprises, The main highlights of the accounting standards are analyzed, pointing out that the core value lies in that the small business accounting standards have found the best balance between being an integral part of the accounting standards system and the corporate income tax law.