小企业会计准则实施思考

发布时间：2018-01-26 21:21

  本文关键词： 企业 会计准则 实施 思考　出处：《财会通讯》2013年01期 　论文类型：期刊论文

【摘要】：正一、小企业会计准则制定与实施的必要性(一)基于小企业自身特点考虑我国小企业的发展处于成长初期,具有自身的特点。据统计,我国现有477万户企业中,小企业数量占97.11%,从业人员占52.95%,主营业务收入占37.94%,资产总额占41.97%,数据显示小企业为社会提供超过半数的就业机会,有助于维护社会稳定。其次是小企业处于竞争性市场中,经营规模小而风险大,除了银行借款几乎没有在资本市场上筹集资金,因其自
[Abstract]:First, the necessity of establishing and implementing accounting standards for small enterprises (1) considering the characteristics of small enterprises, the development of small enterprises in China is in the early stage of growth, with its own characteristics. According to statistics. Of the 4.77 million enterprises in China, the number of small enterprises accounts for 97.11%, the number of employees 52.95, the main business income 37.944, and the total assets 41.97%. Data show that small businesses provide more than half of employment opportunities for society, helping to maintain social stability, followed by small businesses in competitive markets, small scale and high risk. With the exception of bank borrowings, little has been done to raise funds in the capital markets, as they have come from
【作者单位】： 天津农学院;天津财经大学;
【分类号】：F233
【正文快照】： 一、小企业会计准则制定与实施的必要性(一)基于小企业自身特点考虑我国小企业的发展处于成长初期,具有自身的特点。据统计,我国现有477万户企业中,小企业数量占97.11%,从业人员占52.95%,主营业务收入占37.94%,资产总额占41.97%,数据显示小企业为社会提供超过半数的就业机会,，

本文编号：1466625