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在全国各类企业中,规模小、数量多的小企业,占有较大的比重。但在实际工作中,相当部分小企业会计机构不很健全、各项管理制度不够完善、会计人员素质相对较低、会计信息质量有待提高。2005年1月1日起实施的《小企业会计制度》,主要是就是为了规范小企业的会计行为,促进小企业的健康发展。众所周知,企业会计制度主要维护所有者(股东)利益,而税收制度主要维护国家的税收权益,二者出发点不一样,势必在对企业(纳税人)的经济事项处理上有所差别,与已经实施的《企业会计制度》相比较,《小企业会计制度》与我国所得税相关法规更加协调,但仍然存在一些差异。
Among all kinds of enterprises in the country, small-scale and large-quantity small enterprises occupy a larger proportion. However, in actual work, quite a few small-scale accounting institutions are not perfect, the management systems are not perfect, the quality of accountants is relatively low, and the quality of accounting information needs to be improved. Since January 1, 2005, the “Small Business Accounting System” has been implemented mainly to regulate the accounting practices of small businesses and promote the healthy development of small businesses. As we all know, the enterprise accounting system mainly protects the interests of the owners (shareholders), and the tax system mainly protects the taxation rights and interests of the state. The starting point is different from the two. It is bound to make some difference in handling the economic matters of the enterprises (taxpayers) Enterprise Accounting System “compared to” Small Business Accounting System "and our income tax laws and regulations more coordinated, but there are still some differences.