会计财务管理-我国小企业会计准则问题研究.docxVIP

PAGE PAGE III 我国小企业会计准则问题研究 摘要：近些年来，我国在各方面的发展都在逐渐适应国际的发展水平，并用国际标准来逐渐进行自我约束和要求。从我国制定企业会计准则中就可以发现这种规律，目前我国的会计准则修改过很多次，其中2014版修改的地方就是为了和国际的会计准则标准保持趋同；而2016版又在其基础上强调了公允价值。但是，我国在修改会计准则时，除了不断适应国际的发展趋势和要求，同时也在保持着我国自身的发展特色。本文基于此，首先阐述了我国会计国际化的发展背景和我国会计准则的主要发展历程作为全文的理论基础，接着以海南省小企业为例，对海南省小企业会计准则在执行的现状进行了分析，提出了一些存在的不足之处，主要有：法律法规不完善，准则执行的惩罚力度差；会计信息质量不高，外部监管力量薄弱；内部控制流于形式，内部监督职能发挥不佳；会计信息核算手段落后，准则执行的信息系统不全面，最后提出了具有可行的小企业会计准则的对策及建议，包括有：完善准则执行的法律法规，加大准则执行的惩罚力度；提高会计信息质量，加强外部监管；强化内部控制，推进配套工作；完善信息化系统，提升准则执行的信息化手段。 关键词：小企业会计准则；适用范围；内部控制 Abstract: In recent years, Chinas development in all aspects has gradually adapted to the level of international development, and gradually adopted self-discipline and requirements with international standards. This kind of law can be found in the formulation of enterprise accounting standards in China. At present, Chinas accounting standards have been revised many times. The 2014 version is modified to maintain convergence with international accounting standards; and the 2016 edition emphasizes on the basis of it. Fair value. However, in the revision of accounting standards, China has constantly adapted to the international development trends and requirements, while maintaining its own development characteristics. Based on this, this paper first expounds the development background of Chinas accounting internationalization and the main development course of Chinas accounting standards as the theoretical basis of the full text. Then, taking the small enterprises in Hainan Province as an example, the current situation of the implementation of Hainan Small Business Accounting Standards is carried out. Analysis, put forward some existing deficiencies, mainly: imperfect laws and regulations, poor penalties for the implementation of standards; low quality accounting information, weak external supervision; internal control flow in form, internal supervision function is not good; Accounting information accounting methods are backward, and the information sys