| 谈《小企业会计制度》的特殊账务处理及其对财务信息的影响 |
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| 引用本文： | 何建华.谈《小企业会计制度》的特殊账务处理及其对财务信息的影响[J].天水师范学院学报,2006,26(1):26-29. |
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| 作者姓名： | 何建华 |
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| 作者单位： | 天水师范学院经济与社会管理学院,甘肃,天水,741001 |
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| 摘 要： | 为提高小企业会计信息的质量,满足会计信息使用者的需要和促进小企业的健康发展,我国制定了专门适用于小企业核算的《小企业会计制度》。该制度与企业会计制度相比在帐务处理上存在着许多不同之处,对小企业尤其是民营企业的财务信息质量和财务信息含量产生了重大影响。
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| 关 键 词： | 《小企业会计制度》 特殊帐务处理 帐务信息 影响 |
| 文章编号： | 1371-1351(2006)01-0026-04 |
| 修稿时间： | 2005年9月19日 |
On the Settling of Special Accounts in Accounting Regulations for Small-sized Businesses and its Impact on Financial Information |
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| HE Jian-hua.On the Settling of Special Accounts in Accounting Regulations for Small-sized Businesses and its Impact on Financial Information[J].Journal of Tianshui Normal University,2006,26(1):26-29. |
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| Authors: | HE Jian-hua |
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| Abstract: | Accounting Regulations for Small-sized Businesses are established in China to improve the quality of accounting information,to meet the requirements of those who use such information and to promote the healthy development of small-sized businesses.These regulations are quite different from business accounting regulations in the settling of accounts,producing great influence upon small-sized,especially private-run enterprises' financial information quality and content. |
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| Keywords: | Accounting Regulations for Small-sized Businesses settling of special accounts content of financial accounts impact |
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