国际上很多国家单独颁布了小企业会计制度,联合国的会计专家组近来也将小企业会计制度作为研究的重点。英国于1997年10月正式颁布了小企业财务报告准则(FRSSE),目前已为公众广泛熟悉和接受。研究表明,采用小企业财务报告准则的企业在允许采用的企业中占相当大的比例。我国小企业众多,小企业之间的差别也很大,统一执行《企业会计制度》有相当大的难度。小企业迫切需要一套适合自己的、简便可行的会计制度。英国小企业财务报告准则实施以来的成功经验将有助于我国制定相应的小企业会计制度。一、小企业财务报告准则对小企业的界定英国1985年公司法认为,如果企业能够满足下列两个 In many countries in the world, the accounting system for small enterprises has been promulgated separately. The United Nations accounting expert group has also recently considered the accounting system for small enterprises as the focus of its research. The United Kingdom formally released the Small Business Financial Reporting Standard (FRSSE) in October 1997 and is now widely known and accepted by the general public. Research shows that companies using small business financial reporting standards make up a significant proportion of the businesses that are allowed to adopt them. There are many small enterprises in our country, and there are also great differences among small enterprises. It is quite difficult for the unified implementation of the “enterprise accounting system”. Small businesses urgently need a set of suitable and simple accounting system. The successful experience since the implementation of the British Small Business Financial Reporting Standards will help our country to formulate the corresponding accounting system for small enterprises. First, the small business financial reporting standards for the definition of small business British 1985 company law that if the company can meet the following two