《小企业会计准则》的实施将有助于规范小企业会计确认、计量和报告行为,保证小企业会计信息质量。本文对《小企业会计准则(征求意见稿)》的特点进行了分析,对相关资产、收入与费用处理以及财务报表编制与披露提出了改进建议。 The implementation of the “Small Business Accounting Standards” will help standardize the accounting verification, measurement, and reporting behavior of small businesses and ensure the quality of accounting information for small businesses. This article analyzes the characteristics of the “Small Business Accounting Standards (Draft for Solicitation of Comments)”, and proposes suggestions for the improvement of relevant assets, income and expenses processing, and preparation and disclosure of financial statements.