Study On The Effect Of The Implementation Of Small Business Accounting Standards

In October18,2011, the Ministry of finance of the people’s Republic of China promulgated the "small business accounting standards", and provisions on January1,2013."Special small business accounting standards" is not the first issued by the state, for small businesses and guidelines, as early as in April27,2004, the financial department promulgated the "small enterprise accounting system" and began performing in the next year. But the actual implementation of the system, because the "small enterprise accounting system" in the promotion of small business tax equity, reduce tax difference adjustment and adjust the relationship between small business and the market has not significant positive effect to the development of small enterprises, therefore the implementation effect is not satisfactory. In order to better promote the development of small enterprises,"small business accounting standards" promulgated and implemented as necessary.This paper mainly analyses and evaluation for "effect in the implementation of" small business accounting standards. The paper in domestic about the small business accounting standards as the basis, elaborated on the current situation of domestic small business accounting and implementation. At the same time, the new small business accounting standards and accounting standards, the old small business enterprise accounting standards for specific comparative analysis, a more intuitive interpretation of the new small business standards what improvement and advantages, which provides a basis for the following implementation effect on "small enterprises the theoretical analysis of accounting standards".This paper uses the AHP level analysis method on the implementation effect of "small business accounting standards" was used to study the. Through the analysis, the criterion from four angles to small enterprises implementing effect:in economy, rule simplifies the financial statements, enhances the accounting information the applicability and comprehensible; in the financing, criterion more satisfied the needs of external information users; in the cost, the standards greatly reduce the tax cost little enterprise; organization, standards of internal setup of the enterprise also played a positive role.Of course,"small business accounting standards" implementation does not always have a positive effect on small business, so in the end of this paper, part, the author according to improving effect of "small business accounting standards" put forward opinions and suggestions.