摘要
财政部发布并实施了《小企业会计制度》,为促进小企业会计制度的贯彻执行,笔者认为有必要对我国的小企业及其会计制度进行深入思考和探索。基于我国小企业的特殊环境及现状,本文就小企业会计监管问题进行了研究,提出一些看法和建议。
The Ministry of Finance has released and implemented the accounting system of small enterprise , in order to promote the implementation of the accounting system of small enterprise, The author think that it is necessary to study and explore the small enterprise of our country and accounting system thoroughly. On the basis of the special environment of the small enterprise of our country and current situation, Through studying the question of the accountant Supervisions of small enterprise in this article , the author comes up with some recommendations and suggestions.
出处
《特区经济》
北大核心
2006年第12期223-224,共2页
Special Zone Economy
关键词
小企业会计制度
小企业会计目标
监管
The accounting system of small enterprise
Accounting objectives of small enterprise
Supervision
