论中小企业会计准则的国际趋同

发布时间：2019-06-05 01:25

【摘要】：中小企业是企业中的一个基础性群体,在经济发展中占有重要地位,中小企业会计准则制定问题引起了世界各国及国际组织的高度重视。IASB于2009年发布了《中小主体国际财务报告准则》(IFRS for SMEs),在中小企业会计准则制定领域提出了一个国际性标准。无论是从IASB的目标定位,还是世界主要国家或地区对IFRS for SMEs的反应,中小企业国际财务报告准则的出现意味着在公众公司以外的中小企业领域开启了另一场会计准则国际趋同运动。文章从理论必然性和现实可能性两方面对中小企业会计准则国际趋同问题进行分析,各国会计环境不同使得其中小企业会计准则与IFRS for SMEs之间仍存在着一定的差异,但从实质上说,中小企业会计准则国际趋同已成为大势所趋。
[Abstract]:Small and medium-sized enterprises are a basic group in enterprises and play an important role in economic development. The establishment of accounting standards for small and medium-sized enterprises has attracted great attention from all over the world and international organizations. IASB issued the International Financial reporting Standards for small and medium-sized subjects (IFRS for SMEs), in 2009. An international standard has been put forward in the field of accounting standards for small and medium-sized enterprises. Whether it is from the target of IASB or the response of major countries or regions of the world to IFRS for SMEs, The emergence of international financial reporting standards for small and medium-sized enterprises means that another international convergence movement of accounting standards has been launched in the field of small and medium-sized enterprises other than public companies. This paper analyzes the international convergence of accounting standards for small and medium-sized enterprises from two aspects of theoretical necessity and practical possibility. Due to the different accounting environment in different countries, there are still some differences between the accounting standards of small enterprises and IFRS for SMEs. But in essence, the international convergence of accounting standards for small and medium-sized enterprises has become the general trend.
【作者单位】：上海大学管理学院;
【分类号】：F233

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