英国小企业财务报告准则对我国的启示

发布时间：2018-03-08 02:13

本文选题：企业财务报告　切入点：企业会计制度　出处：《财务与会计》2003年01期 　论文类型：期刊论文

【摘要】：正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
[Abstract]:Many countries in the world have promulgated separate accounting systems for small businesses. The United Nations expert Group of Accountants has also recently made small business accounting systems the focus of research. The United Kingdom formally promulgated the Financial reporting Standards for small Business (FRSSEE) in October 1997, which is now widely known and accepted by the public. Enterprises adopting the financial reporting standards for small enterprises account for a large proportion of the enterprises allowed to adopt them. There are many small enterprises in our country, and there is also a great difference between them. The unified implementation of the Enterprise Accounting system is quite difficult. Small businesses urgently need a suit for themselves. A simple and feasible accounting system. The successful experience since the implementation of the British Financial reporting Standards for small Enterprises will help our country to formulate the corresponding accounting system for small enterprises. First, the definition of small enterprises in the Financial reporting Standards of small Enterprises is considered by the British Company Law of 1985. If the enterprise can satisfy the following two
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【分类号】：F233

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