摘要
通过对我国小企业会计工作的实际运用情况分析,提出了对小企业会计制度的进一步简化调整措施,从而更好地规范小企业的会计核算,保证会计信息的真实性。
This paper, by analyzing the application of the accounting system in small enterprises in China, puts forward the measures to further simplify and adjust the small-enterprise accounting system, aiming at better regulation of book records for the trueness of accounting information.
出处
《重庆三峡学院学报》
2006年第2期100-101,112,共3页
Journal of Chongqing Three Gorges University
关键词
小企业
会计制度
资产减值准备
财务报告
small enterprises
accounting system
asset devaluation preparation
