基于执行力的《小企业会计准则》有效性研究

发布时间：2018-03-07 21:49

本文选题：《小企业会计准则》　切入点：执行力　出处：《山东社会科学》2014年11期 　论文类型：期刊论文

【摘要】：《小企业会计准则》对于有效规范我国小企业会计工作,提高小企业会计信息质量,提升小企业内部管理水平,增强小企业会计信息的真实性与透明度,建立良好的会计秩序,满足各方对小企业会计信息的需求,以及完善我国企业会计体系奠定了坚实的基础。但是,《小企业会计准则》在执行过程中,在政府监管、利益相关者、税收法规协同、会计基础、会计人员素质等方面还存在着诸多影响其有效执行的问题。提高《小企业会计准则》执行力的对策建议:其一,优化执行《准则》外部环境,加大各职能部门的监管力度,加大对执行《准则》的宣传力度,缓解小企业执行《准则》发展压力;其二,增强小企业执行《准则》的内部动力,切实加强企业会计基础工作,转变小企业所有者的财务管理观念,加强企业内部控制和规范公司治理;其三,全面提高小企业会计人员综合素质,提高会计人员专业素养,加强会计人员的后续专业技能教育,提高会计人员的道德素养,提高会计人员的管理和决策能力。
[Abstract]:The Accounting Standards for small Enterprises can effectively standardize the accounting work of small enterprises in China, improve the quality of accounting information in small enterprises, enhance the level of internal management of small enterprises, enhance the authenticity and transparency of accounting information in small enterprises, and establish a good accounting order. It has laid a solid foundation to meet the needs of all parties for accounting information of small enterprises and to perfect the accounting system of enterprises in China. However, in the process of implementing the Accounting Standards for small Enterprises, the government, stakeholders, and tax laws and regulations cooperate in the implementation of the Accounting Standards for small Enterprises. There are still many problems affecting the effective implementation of accounting standards in accounting foundation, accounting personnel quality and so on. The countermeasures and suggestions for improving the enforcement power of the Accounting Standards for small Enterprises are as follows: first, optimizing the external environment for implementing the Standards, We will step up the supervision and control of all functional departments, intensify the publicity on the implementation of the Standards, and alleviate the pressure on small enterprises to implement the Standards; second, strengthen the internal impetus for small enterprises to implement the Standards, and conscientiously strengthen the basic work of enterprise accounting. Changing the concept of financial management of the owners of small enterprises, strengthening the internal control of enterprises and standardizing corporate governance; third, comprehensively improving the comprehensive quality of accountants in small enterprises and improving the professional qualities of accountants, Strengthen the professional skill education of accountant, improve the moral accomplishment of accountant, improve the management and decision-making ability of accountant.
【作者单位】：山东英才学院经济管理学院;
【基金】：山东省社会科学规划研究项目“企业会计准则、小企业会计准则实施相关问题——实施环境与有效性评价研究”(项目编号:13CKJJ16)的阶段性成果
【分类号】：F233

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