在我国企业会计规范与国际财务报告准则全面趋同的背景下,以《企业会计准则》为基础规范,财政部发布实施的《小企业会计准则》,对小企业的会计确认、计量和报告行为进行规范,能够帮助小企业建章立制,提高会计信息质量,有助于税务部门查账征税,帮助小企业进行融资,解决资金难的问题,在促进小企业可持续发展等方面发挥重要作用。 Under the background of the overall convergence of the Chinese enterprise accounting standards and the international financial reporting standards, the “Small Enterprise Accounting Standards” promulgated by the Ministry of Finance promulgates the “Accounting Standards for Business Enterprises” and conducts the accounting verification, measurement and reporting of small enterprises Norms can help small enterprises to establish their own rules and regulations, improve the quality of accounting information, help the tax department to audit the taxation, help small enterprises to finance and solve the financial difficulties, and play an important role in promoting the sustainable development of small enterprises.