The Research Report On The Implementation Of " Accounting Standards For Small Business " In Shaodong

Since the reform and opening up,especially with the promulgation and implementation of the “SME promotion law”,China's small enterprises have got rapid development.As the most active part of the national economy,small enterprises have grown into a force of development,a main channel of employment and an important source of innovation.In order to promote small enterprises' healthy development,make their tax burden fair,improve the financing environment and standardize their management,the Ministry of Finance formulated and issued "Small Enterprise Accounting Standards" on October 18,2011 and started to actualize it in small enterprises from January 1,2013.Shao Dong County is known for the reputation of “Commerce City and hometown of industry” at the very beginning of reform and opening up,where small business starts early,develops fast,large in number,and the typical characteristic of small accounting is more prominent.In this paper,based on the sample of small enterprises in Shao Dong County,through the comprehensive analysis using informatio n of 287 valid questionnaires,74 small enterprises' financial data,38 investigation on the spot in small business and financial and tax departments,we researched the implementation of the "Small Enterprise Accounting Standards" from the quality,performance,evaluation and other aspects.Investigations found that the implementation of the small business accounting standards had a positive effect on the improvement of small business' accounting quality and operating performance,and received support an d recognition of the majority of small business.But in the specific implementation process there are also some problems,such as the professional level of accounting personnel is not enough,the lack of initiative in small enterprises,as well as the imp lementation quality is not high,internal control is weak and so on.To solve these problems,based on the needs of small enterprises' transformation and development under the new normal,this paper suggests promoting the perfection and implementation of small enterprise accounting standards from follow four aspects,including capability of execution,environment of execution,quality of implementation and improvement of the standards.Based on the implementation of small enterprise accounting standards in Shao Dong County,to conduct a comprehensive investigation and analysis,we've got first-hand survey data.This paper gives effective observation data for the tests and improvement of the standards system about implementation of "Small Business Accounting Standards" in county-level enterprises.It not only helps to promote the quality and efficiency of the implementation of the new guidelines for small enterprises in Shao Yang region,but also provides a useful reference for the domestic small enterprises to implement the "small enterprise accounting standards".