Research On Implementation Problem Of The Accounting Standards For Small Enterprises

Under the background of economic marketization and internationalization, China’s accounting reform continued to deepen, China’s small businesses gradually merge with the international accounting standards. In October18,2011,the Treasury formally issued "accounting standards for small businesses" and since January1,2013, it has issued within the scope of the small business. In this special period, how to ensure the accounting standards for small businesses to get effective implementation has become a hot issue. The current top priority is to realize what kind of problems will be encountered in the implementation of the accounting standards? How to solve these problems? Analysising the study of two problems for small businesses and all related departments has very important practical significance. It not only can better application of accounting standards for small businesses to provide reference for a small business, but also can make the related department to see guidelines that exist some shortage, preparing for better implementation of accounting standards for small businesses. In recent years, many scholars at home and abroad dedicated to the study by discussing the constituting mode of accounting system and accounting standards implementation aspects of the research is relatively small, therefore, this article is based on a new perspective of code execution, using a questionnaire, to research on rule execution problems.This paper intends to solve a series of problems which the accounting standards for small businesses faced in the implementation process and make Suggestions for small business accounting standards enforced in China, making active exploration. This paper from the accounting standard for business enterprises of the selected topic background, research value and research status at home and abroad, and then focus on analysis of the small business accounting standards related theory problems, then focus on the problems which accounting standards for small businesses encountered in the implementation process, finally put forward countermeasures and Suggestions aimed at the problems existing in the execution process. In addition, it shows that under the new situation the development trend of China’s accounting standards for small businesses and need further research.This paper mainly adopts normative research method and uses groundbreaking the questionnaire survey research methods, at the same time, also combines theory with practice and quantitative and qualitative research methods.