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据国家工商部门统计,2013年在全国实有企业1527.84万户中中小企业所占的比例高达百分之九十以上,其重要性可见一斑。《小企业会计准则》的内容上主要有两方面的要求:一方面是要符合推进会计国际趋同的需要;另一方面要符合我国小企业发展的中国特色性要求。因此通过对我国《小企业会计准则》与国际《中小主体国际财务报告准则》等的对比分析,决定如何在尽可能借鉴国际会计准则下又充分考虑我国国情有非常重大的意义。
According to statistics released by the State Administration for Industry and Commerce, in 2013, the proportion of 15,278,400 medium-sized and small enterprises in the total number of state-owned enterprises in the country reached as high as 90%, which is of great importance. There are mainly two requirements in the content of Small Business Accounting Standards: on the one hand, it is necessary to meet the need of promoting the international convergence of accounting; on the other hand, it is in line with the Chinese characteristics of the development of small enterprises in our country. Therefore, by comparing the “Small Business Accounting Standards” with the International “Small and Medium-Sized International Financial Reporting Standards” in China, it is of great significance to decide how to fully consider China’s national conditions under the most possible consideration of international accounting standards.