論中小企業(yè)會計準(zhǔn)則的國際趨同
發(fā)布時間：2019-06-05 01:25
【摘要】：中小企業(yè)是企業(yè)中的一個基礎(chǔ)性群體,在經(jīng)濟(jì)發(fā)展中占有重要地位,中小企業(yè)會計準(zhǔn)則制定問題引起了世界各國及國際組織的高度重視。IASB于2009年發(fā)布了《中小主體國際財務(wù)報告準(zhǔn)則》(IFRS for SMEs),在中小企業(yè)會計準(zhǔn)則制定領(lǐng)域提出了一個國際性標(biāo)準(zhǔn)。無論是從IASB的目標(biāo)定位,還是世界主要國家或地區(qū)對IFRS for SMEs的反應(yīng),中小企業(yè)國際財務(wù)報告準(zhǔn)則的出現(xiàn)意味著在公眾公司以外的中小企業(yè)領(lǐng)域開啟了另一場會計準(zhǔn)則國際趨同運動。文章從理論必然性和現(xiàn)實可能性兩方面對中小企業(yè)會計準(zhǔn)則國際趨同問題進(jìn)行分析,各國會計環(huán)境不同使得其中小企業(yè)會計準(zhǔn)則與IFRS for SMEs之間仍存在著一定的差異,但從實質(zhì)上說,中小企業(yè)會計準(zhǔn)則國際趨同已成為大勢所趨。
[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;
【分類號】：F233
[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;
【分類號】：F233
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