摘要
在我国,小企业占全部企业法人总数的95%以上,其最终产品和服务的价值占GDP的近50%,小企业在我国市场经济中具有举足轻重的作用,但在实际工作中,相当部分小企业会计机构不健全,管理制度不规范,会计信息质量有待提高,为此,财政部发布了《小企业会计制度,》并于2005年1月1日正式实施,它的发布与实施,对于规范小企业会计行为,促进小企业健康发展,都具有非常重要的现实意义。
In our country, small business account for 95% of all business legal person total amount abovely, its end product with the value of the service occupies GDP of exhausted 50%, small business in our country market economy, but in actual work, most of small business accountancy＇s organization is not sound, the management system is not the norm, accountancy the information quantity treats to increase, as a resrlt, the Ministry of Finance announced Accounting System , and puts formally into practice January in 2005, It is an important and realistic significance for standarding the small business accounting action and promoting its growth healthily with the announcement and the practice of the Small Business Accounting System.
出处
《襄樊职业技术学院学报》
2005年第5期27-29,共3页
Journal of Xiangfan Vocational and Technical College
关键词
小企业
会计制度
异同分析
small business
accounting system
different and similar analysis
