摘要
研究《小企业会计准则》实施中的动力问题、能力问题和保障问题,提出切实可行的针对性措施,有利于促进《小企业会计准则》的普及和实施,提高《小企业会计准则》的可执行性;有利于小企业改善企业经营管理,规范小企业的会计行为,增强小企业信息的真实性和透明度;有助于小企业加强内部管理,促进小企业良性发展;有助于税务机关对小企业进行税收征管,促进小企业税负公平;有助于银行防范小企业贷款风险,方便小企业向银行贷款。
This article deals with the Motivation, Competence and Guarantee Conditions for Implementation of the Smal-size Enterprise Accountants Codes and presents some practicable measures. These relevant measures are conducive to the popularity and enforceability of the Small-size Enterprise Accountants Codes; to the improvement of business management, the accounting practice norm, authenticity and transparency of accounting information in the Small-size Enterprise. They are also conducive to the promotion of its internal management, benign development, tax administration and tax equality. These measures help small enterprises loan from banks, which, in turn, take precautions against credit risk from small enterprises.
出处
《湖北大学学报（哲学社会科学版）》
CSSCI
北大核心
2015年第1期111-115,147,共5页
Journal of Hubei University(Philosophy and Social Science)
