本文關(guān)鍵詞： 企業(yè) 會計準(zhǔn)則 實施 思考　出處：《財會通訊》2013年01期 　論文類型：期刊論文

【摘要】：正一、小企業(yè)會計準(zhǔn)則制定與實施的必要性(一)基于小企業(yè)自身特點考慮我國小企業(yè)的發(fā)展處于成長初期,具有自身的特點。據(jù)統(tǒng)計,我國現(xiàn)有477萬戶企業(yè)中,小企業(yè)數(shù)量占97.11%,從業(yè)人員占52.95%,主營業(yè)務(wù)收入占37.94%,資產(chǎn)總額占41.97%,數(shù)據(jù)顯示小企業(yè)為社會提供超過半數(shù)的就業(yè)機會,有助于維護(hù)社會穩(wěn)定。其次是小企業(yè)處于競爭性市場中,經(jīng)營規(guī)模小而風(fēng)險大,除了銀行借款幾乎沒有在資本市場上籌集資金,因其自
[Abstract]:First, the necessity of establishing and implementing accounting standards for small enterprises (1) considering the characteristics of small enterprises, the development of small enterprises in China is in the early stage of growth, with its own characteristics. According to statistics. Of the 4.77 million enterprises in China, the number of small enterprises accounts for 97.11%, the number of employees 52.95, the main business income 37.944, and the total assets 41.97%. Data show that small businesses provide more than half of employment opportunities for society, helping to maintain social stability, followed by small businesses in competitive markets, small scale and high risk. With the exception of bank borrowings, little has been done to raise funds in the capital markets, as they have come from
【作者單位】： 天津農(nóng)學(xué)院;天津財經(jīng)大學(xué);
【分類號】：F233
【正文快照】： 一、小企業(yè)會計準(zhǔn)則制定與實施的必要性(一)基于小企業(yè)自身特點考慮我國小企業(yè)的發(fā)展處于成長初期,具有自身的特點。據(jù)統(tǒng)計,我國現(xiàn)有477萬戶企業(yè)中,小企業(yè)數(shù)量占97.11%,從業(yè)人員占52.95%,主營業(yè)務(wù)收入占37.94%,資產(chǎn)總額占41.97%,數(shù)據(jù)顯示小企業(yè)為社會提供超過半數(shù)的就業(yè)機會,，

本文編號：1466625