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2011年10月18日,财政部发布了《小企业会计准则》,要求2013年1月1日起在全国小企业范围内实施,这是我国企业会计准则体系完善的一个重要举措。10月29日,财政部发布了《小企业执行<小企业会计准则>有关问题衔接规定》(财会[2012]20号),对小企业如何做好自《小企业会计制度》向《小企业会计准则》转换的衔接工作做了明确。《小企业会计准则》实施后,《小企业会计制度》将退出历史舞台,我国将建立以会计准则为体系的企业会计
On October 18, 2011, the Ministry of Finance promulgated the “Small Business Accounting Standards” and demanded that it should be implemented within the national small enterprises starting January 1, 2013. This is an important measure for improving the Chinese business accounting standards system. On October 29, the Ministry of Finance released the Provisions on the Joining of Issues Concerning the Implementation of the Accounting Standards for Small Enterprises (Cai Nan [2012] No.20) issued by the Ministry of Finance, and discussed how small enterprises should make good progress from the “small business accounting system” to the “small business Accounting Standards ”conversion made a clear articulation. After the implementation of “Small Business Accounting Standards”, “Small Business Accounting System” will withdraw from the stage of history, and our country will establish an accounting system based on accounting standards