《小企业会计准则》的执行情况研究——以广西小企业为例

发布时间：2018-01-29 22:19

本文关键词： 小企业会计准则执行情况影响因素执行效果会计核算　出处：《会计之友》2017年06期 　论文类型：期刊论文

【摘要】：《小企业会计准则》颁布至今有5年时间,这期间我国各省、自治区、直辖市的小企业不同程度实施《小企业会计准则》,而广西的小企业执行《小企业会计准则》具体情况如何呢?目前国内针对《小企业会计准则》执行情况的研究还比较缺乏,文章以问卷调查的形式对广西南宁市、桂林市、百色市、钦州市等地级市的部分小企业进行实地调查,主要采取直接交予和电子邮件两种形式,辅以电话和网络通讯等分析执行《小企业会计准则》的八大影响因素、执行过程中存在的困难及执行效果。研究发现,广西《小企业会计准则》的执行情况不容乐观,其执行困难受内部控制及转换和执行成本高的影响较多,要达到预期的执行效果,应着重关注会计核算的规范、会计核算工作量的降低及会计信息质量的提高。
[Abstract]:It has been five years since the promulgation of the Accounting Standards for small Enterprises. During this period, the small enterprises of all provinces, autonomous regions and municipalities directly under the Central Government implemented the Accounting Standards for small Enterprises to varying degrees. And Guangxi's small enterprises to implement the "small Business Accounting Standards" how the specific situation? At present, there is still a lack of research on the implementation of the small Business Accounting Standards in China. This paper uses questionnaires to study Nanning City, Guilin City and Baise City in Guangxi. Some small enterprises in Qinzhou and other prefecture-level cities carry out field investigations, mainly in the form of direct delivery and e-mail, supplemented by telephone and network communications, etc., to analyze the eight major factors affecting the implementation of the Accounting Standards for small Enterprises. The study found that the implementation of Guangxi small Business Accounting Standards is not optimistic, its implementation difficulties are affected by internal control and conversion and high implementation costs. To achieve the expected effect, we should pay more attention to the standardization of accounting, the reduction of accounting workload and the improvement of the quality of accounting information.
【作者单位】：广西外国语学院;
【基金】：2015年度广西高校科学技术研究项目课题“《小企业会计准则》执行情况研究——以广西的中小企业为例”(KY2015YB545)
【分类号】：F233
【正文快照】： 一、引言随着我国市场经济的发展,全球化和知识经济的到来,我国的小企业不仅在数量上有上升的趋势,而且在国民经济中的作用越来越重要,外界也越来越关注怎样规范小企业会计核算行为,提高会计信息质量。就编制财务会计报告来说,小企业编制的财务会计报告不像上市公司编制的完整

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