价值工程
價值工程
개치공정
VALUE ENGINEERING
2014年
26期
197-198
,共2页
市场%小企业%小企业会计准则%企业会计准则
市場%小企業%小企業會計準則%企業會計準則
시장%소기업%소기업회계준칙%기업회계준칙
market%small enterprises%accounting standards of small enterprises%accounting standards of enterprises
随着我国市场化程度的进一步提高和国际化的日益加强，我国的会计改革进一步深化发展，会计准则也发生了相应的变化。在这一过程中，新《小企业会计准则》与原有的准则相比有较大的不同，在具体处理时有一定的差异。本文以小企业为研究对象，着重分析和探讨了小企业会计准则实施的会计处理差异。
隨著我國市場化程度的進一步提高和國際化的日益加彊，我國的會計改革進一步深化髮展，會計準則也髮生瞭相應的變化。在這一過程中，新《小企業會計準則》與原有的準則相比有較大的不同，在具體處理時有一定的差異。本文以小企業為研究對象，著重分析和探討瞭小企業會計準則實施的會計處理差異。
수착아국시장화정도적진일보제고화국제화적일익가강，아국적회계개혁진일보심화발전，회계준칙야발생료상응적변화。재저일과정중，신《소기업회계준칙》여원유적준칙상비유교대적불동，재구체처리시유일정적차이。본문이소기업위연구대상，착중분석화탐토료소기업회계준칙실시적회계처리차이。
With the further improvement of the marketization and the deepening internationalization, China's accounting reform develops deeply, and the accounting standards change correspondingly. In this process, the new "Accounting Standard of the Small Enterprises"is much different from the original standards, and there are some differences when dealing with it. Taking the small enterprises as the object, this paper analyzes and discusses the accounting differences of implementing the accounting standards in small enterprises.
