【摘要】：中小企業(yè)是企業(yè)中的一個(gè)基礎(chǔ)性群體,在經(jīng)濟(jì)發(fā)展中占有重要地位,中小企業(yè)會(huì)計(jì)準(zhǔn)則制定問(wèn)題引起了世界各國(guó)及國(guó)際組織的高度重視。IASB于2009年發(fā)布了《中小主體國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則》(IFRS for SMEs),在中小企業(yè)會(huì)計(jì)準(zhǔn)則制定領(lǐng)域提出了一個(gè)國(guó)際性標(biāo)準(zhǔn)。無(wú)論是從IASB的目標(biāo)定位,還是世界主要國(guó)家或地區(qū)對(duì)IFRS for SMEs的反應(yīng),中小企業(yè)國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則的出現(xiàn)意味著在公眾公司以外的中小企業(yè)領(lǐng)域開(kāi)啟了另一場(chǎng)會(huì)計(jì)準(zhǔn)則國(guó)際趨同運(yùn)動(dòng)。文章從理論必然性和現(xiàn)實(shí)可能性?xún)煞矫鎸?duì)中小企業(yè)會(huì)計(jì)準(zhǔn)則國(guó)際趨同問(wèn)題進(jìn)行分析,各國(guó)會(huì)計(jì)環(huán)境不同使得其中小企業(yè)會(huì)計(jì)準(zhǔn)則與IFRS for SMEs之間仍存在著一定的差異,但從實(shí)質(zhì)上說(shuō),中小企業(yè)會(huì)計(jì)準(zhǔn)則國(guó)際趨同已成為大勢(shì)所趨。
[Abstract]:Small and medium-sized enterprises are a basic group in enterprises and play an important role in economic development. The establishment of accounting standards for small and medium-sized enterprises has attracted great attention from all over the world and international organizations. IASB issued the International Financial reporting Standards for small and medium-sized subjects (IFRS for SMEs), in 2009. An international standard has been put forward in the field of accounting standards for small and medium-sized enterprises. Whether it is from the target of IASB or the response of major countries or regions of the world to IFRS for SMEs, The emergence of international financial reporting standards for small and medium-sized enterprises means that another international convergence movement of accounting standards has been launched in the field of small and medium-sized enterprises other than public companies. This paper analyzes the international convergence of accounting standards for small and medium-sized enterprises from two aspects of theoretical necessity and practical possibility. Due to the different accounting environment in different countries, there are still some differences between the accounting standards of small enterprises and IFRS for SMEs. But in essence, the international convergence of accounting standards for small and medium-sized enterprises has become the general trend.
【作者單位】： 上海大學(xué)管理學(xué)院;
【分類(lèi)號(hào)】：F233

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