我国小企业会计准则问题研究

i摘要本文以建立我国的小企业会计准则为研究目标，以对小企业的界定为出发点，采用规范方法、比较分析法及经济学的某些研究方法，对小企业会计准则的相关问题作了系统研究。研究结果表明：对小企业的界定可以从管理角度和会计角度两个方面入手。会计角度界定小企业应考虑三个方面，小企业规模、是否承担公共受托责任以及小企业的独立性；会计上的小企业在自身结构、内部管理、信息使用者、所处环境等方面具有特殊性，因此制定小企业会计准则具有理论和实践上的必要性；小企业会计准则的制定模式有一体法和分立法，应根据不同的经济情况进行选择。我国应该用小企业会计准则来取代《小企业会计制度》；我国小企业会计准则目前适合采用分立法的“一个具体会计准则”模式；制定目标主要是满足税务部门、银行等金融机构的需要；小企业会计准则应采用有限的持续经营假设，应偏重采用收付实现制，应坚持历史成本原则，不进行追溯调整。本文的创新点主要体现在准则制定模式、制定目标与适用范围、会计假设及原则的改进等方面。关键字：小企业会计准则国际比较iiAbstractThispapertakestheestablishmentofChina'ssmallbusinessaccountingstandardsastheresearchobjectives，startingfromthedefinitionofsmallbusiness．Ittakesuseofthenormativestudymethod，thecomparativeanalysisandsomeoftheeconomicsresearchmethodtosystematicallyresearchtheproblemsrelatedtosmallbusinessaccountingstandards．Researchresultsshowsthat:thesmallbusinessescanbedefineatmanagementangleandaccountingangle．Accountingangledefinesmallbusinessesfromthreeaspects:thescale，theindependenceandwhetherundertakethepublicaccountability;accountingofsmallbusinesseshaveparticularityintheirstructure，internalmanagement，informationusers，environmentetc，therefore，thereisatheoreticalandpracticalnecessitytoformulateanaccountingstandardsforsmallbusinesses．Theconstitutingmodeofsmallbusinessesaccountingstandardhasonemethodandpointslegislation，anditshouldbeselectedaccordingtodifferenteconomicsituation．InChina，accountingregulationsshouldbereplacedintosmallbusinessaccountingstandards;oursmallbusinessaccountingstandardsshoulduseseparatelegislationaspecificaccountingstandardsmode;setgoalsismainlytosatisfythetaxdepartment，banksandotherfinancialinstitutionsneeds;smallbusinessaccountingstandardsshouldusethelimitedgoing-concernassumption，adoptcashbasisandhistoricalcostprinciplewithouttracingbackandadjusting．Themainlyinnovationpointsofthispaperembodiedinimprovingthecriterionconstitutingmode，settinggoals，applicablescope，accountinghypothesisandtheprinciples，etc．Keyword:SmallbusinessAccountingstandardsInternationalcomparisoniii目录第1章绪论................................................................................................................11．1研究背景及意义...........................................................................................11．1．1研究背景.............................................................................................................11．1．2研究意义.............................................................................................................21．2国内外文献综述...........................................................................................21．2．1国际研究文献综述.............................................................................................21．2．2国内研究文献综述.............................................................................................31．3研究内容、方法及创新点...........................................................................51．3．1研究内容.............................................................................................................51．3．2研究方法.............................................................................................................61．3．3创新点.................................................................................................................6第2章小企业的界定及小企业会计准则建设的必要性........................................72．1小企业的界定...............................................................................................72．1．1世界主要国家、地区或准则制定组织对小企业的界定.................................72．1．2我国现行小企业划分标准...............................................................................122．1．3对我国小企业界定的设想...............................................................................142．2小企业的特殊性.........................................................................................152．2．1小企业自身结构及内部管理的特殊性...........................................................152．2．2小企业会计信息需求者的特殊性...................................................................152．2．3小企业环境的特殊性.......................................................................................162．3小企业会计准则建设的必要性.................................................................172．3．1理论上的必要性...............................................................................................172．3．2实践中的必要性...............................................................................................18第3章小企业会计准则的国际比较及借鉴..........................................................203．1美国.............................................................................................................203．2联合国国际会计和报告标准政府间专家工作组（ISAR）....................213．3国际会计准则理事会（IASB）................................................................223．4英国.............................................................................................................24iv3．5加拿大.........................................................................................................263．6启示.............................................................................................................27第4章我国小企业会计规范现状...............................