小企业会计准则

我国还没有发布小企业会计准则。

China has no accounting standards for them .

在未来一段时间内，如何保证小企业会计准则得到有效执行成为了一个热点问题。

In this special period , how to ensure the accounting standards for small businesses to get effective implementation has become a hot issue .

介绍小企业会计准则建设的研究背景，研究对健全我国会计准则体系、选择小企业会计准则制定模式等的理论意义以及对小企业的实际应用价值。

Introduces the construction of small accounting research background , research to perfect our accounting system , the constituting mode of accounting criterion businesses choose such theoretical significance and practical application value for small businesses .

第三部分我国小企业会计准则建设的现状分析。首先从我国小企业的现状和我国小企业会计工作的现状出发，阐述小企业目前所处的困境。

Firstly analyses present situation of the construction of the accounting standards for small sized enterprises in China , Begin with the present situation of the management of accounting work and small sized enterprises , to expound the present situation of current predicament .

因此单独制定一套适用于我国小企业的会计准则是会计准则发展的一个必然趋势。

To set up suitable accounting standards for small enterprises is an inevitable trend .

并对小企业的界定和小企业会计准则建设问题的研究现状进行了文献综述。第二部分《中小主体国际财务报告准则》简述。

The last part is literature review of the accounting standards for small sized enterprises . The second part is the research of IFRS for SMEs .

鉴于小企业及小企业会计的特殊性，许多国家会计准则制定机构和国际性组织都为小企业制定了适用的小企业会计准则。

Due to the particularity of small sized enterprises , many countries had set accounting standards for them .