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小企业作为我国国民经济的重要组成部分,在繁荣市场、充分就业、发展高新技术、推动专业化分工方面发挥着不可替代的作用。为了简化和规范小企业的会计核算,保证会计信息的真实、完整,切实满足会计信息使用者的需要,促进小企业的健康发展,目前财政部也发布了《小企业会计制度(?
Small enterprises, as an important part of our national economy, play an irreplaceable role in the prosperity of the market, full employment, high and new technology development and specialization of labor. In order to simplify and standardize the accounting of small enterprises, guarantee the truthfulness and completeness of accounting information, and effectively meet the needs of accounting information users and promote the healthy development of small enterprises, the Ministry of Finance has also released the Accounting System for Small Enterprises (?