Study Implementation Of The "Small Business Accounting Standards" In Suzhou The Problems And Countermeasures

Small business have made great contribution to the rapid development of China's reform and opening up,and it is an important force to promote the realization of the Chinese dream.From the contribution to the national economy,the reports of NPC and CPPCC in 2013 show thatmore than 99%of the total number of enterprises in China are small and medium enterprises,and 60%of totalGDP is contributed by them.From the contribution to the community,the data of the board of Industry and Information technology states the small and medium-sized enterprises have provided 80%of the jobs in cities and towns.From industry life cycle perspective,firms typically have to develop through 4 stages,namely:start-upstage,growing stage,maturity and decline stage.From the industry perspective,the strength of small business is the starting point of economic development and itspotentialback-up power.As a result,our country and the Ministry of finance has attached great importance to the development of small enterprises in the country.The small business accounting system was released in 2011,which reflects thefinance importance of the nation and the Ministry to small business growth and development.However,with the implementation of the enterprise accounting standards,the special nature of small enterprises,the new introduction of small business accounting standards in the implementation of the new problems will inevitably affect the implementation of policies.This paper uses theoretical approach and questionnaire survey results to analysis the current impact of small business accounting standards implementation and provides some relevant recommendations from the driving force level,thesecuritylevel and support level.