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中小企业是我国企业形式的重要组成部分,近年来经济贡献日益显著,为我国的国民经济发展创造了巨大价值。但我国针对中小企业的会计制度建设起步较晚,且存在不完善之处;一衣带水的邻国日本90%以上的企业均为中小企业,是激活日本经济不可缺少的源泉,且日本中小企业的会计准则建立时间较早同时也较为完备,具有较高的参考价值。本文将从中日两国中小企业会计准则进行比较分析,探讨我国中小企业会计制度现状及未来发展方向以及借鉴意义。
Small and medium-sized enterprises are an important part of the enterprise form in our country. In recent years, their contribution to economy has become increasingly significant, creating tremendous value for the development of our national economy. However, our country’s accounting system for SMEs started relatively late, and there are imperfections; 90% of Japan’s neighboring enterprises are SMEs, is an indispensable source of active Japanese economy, and Japan’s SMEs accounting The guidelines were established earlier and also more complete, with a high reference value. This article will make a comparative analysis of the accounting standards for SMEs in China and Japan, and discuss the status quo and future development direction of the accounting system of SMEs in China and its significance for reference.