作 者: ;
机构地区: 湖南民族职业学院
出 处: 《湖南民族职业学院学报》 2006年第1期103-105,共3页
摘 要: 小企业在中国市场经济中具有举足轻重的作用。相当部分小企业会计机构不健全,会计人员素质偏低,小企业会计信息质量有待提高。以小企业会计制度的现实意义及主要特点为出发点,介绍了小企业会计核算的一般规定、小企业会计制度的构成和小企业会计制度的适用范围与选择。 The small-scale enterprise has the pivotal function in the China market economy, quite partial small-scale enterprise accountant organization is not perfect, accountant’s personnel quality is low, small-scale enterprise accountant information quality need to be enhanced. Taking the small-scale enterprise accountant system practical significance and the main characteristic as a starting point, this thesis introduced general requirements of the small -scale enterprise accounting, and its accountant system constitution ,including applicable scope and the choice of the small-scale enterprise.