Research On Chinese And Japanese Small Enterprises Accounting Standards Comparison

In recent years, china’s economic prosperity has been the world’s attention, and small enterprises are an important and active force, has made an important contribution to economic prosperity and social stability, the healthy growth of small and medium enterprise is related to the healthy development of China’s national economy. In the formulation and implementation of to strengthen small business management actively support the development of small enterprises and small business interests, constantly promote the development of small and medium-sized enterprises, it is important and necessary. In2003, China’s small enterprises Promotion Act was enacted, the legislative purpose is to mobilize all reasonable economic, legal and other effective social resources to promote the rapid development of small enterprises so that they contribute to economic and social development. In2005, China promulgated the" opinions on encourage and support the individual and private non-public economic development, in September2009, promulgated the further promotion of small and medium-sized enterprise development such as improving the financing system of small and medium-sized enterprises, small and medium enterprises preferential tax and so on. Promoting the development of small and medium-sized enterprises, small and medium enterprises accounting standard is one of the key ring, since the" small business accounting standards (Draft)" has been released, after a year of comment and discussion, in November2011, the Ministry of Finance and other five ministries issued guidelines for small business accounting, and come into force on January1,2013."Small business accounting standards" is the concentrated embodiment of standards efforts, to improve the quality of accounting information of small and medium-sized enterprises, strengthen internal management, has the vital significance. Of course, not only our country, some international accounting organizations and some countries are doing their best to develop small and medium enterprises accounting standards. By comparison with other national medium and small enterprise accounting standards in the formulation and implementation, absorbing its experience, learn the essence and use them in our country is this article writing motive, the comparison and using for reference of international accounting organizations or the United States, Australia are so many, this paper mainly make comparison on Japanese small business accounting standards.This article takes the small business accounting standards as the research object, mainly around the China and Japanese small enterprise accounting standards setting process, current situation, characteristics, studying of some difficult problems in the small business accounting standards.This paper is divided into six parts:The first part is the introduction, elaborating on the significance, background, content, method and literature review.The second part focuses on the Chinese enterprise accounting standards status and the necessary on establishing small business accounting standards.The third part elaborates our country small business accounting standards development and notes the major change for "small business accounting standards ".The fourth part sets out Japan mall business accounting standards development and the main components. At the same time, sets out Japanese on small business accounting rules on target, object, principle, content and structure.The fifth part is the most important link, a comparative study of Chinese and Japanese small business accounting standards of the main differences, and provides advice to our country small business accounting standards.The sixth part describes the shortcomings and problems of this article.