A Research Of The Problems In The Implementation Of "Small Business Accounting Standards"

With the gradual development of the world economic level,the rise of modern technology industry,especially in the mid-last century after the industrial revolution,the electronic information technology industry can be described as vigorous development.In this international environment,China's economic level has also increased with the continuous establishment of various economic systems and gradually improve the number of small and medium enterprises also will rise.These enterprises not only to China's economic stability and orderly development provides an internal impetus,but also in the international market plays an irreplaceable role.Accounting for the current market economy in China,the accounting industry is a more critical area,accounting as the hub of various industries,in the market economy to run its importance.Accounting has been the work of the assessment,are in the "Accounting Standards for Business Enterprises," the provisions of which to implement,which also requires regardless of the size of the company,must be in accordance with the corresponding provisions of the accounting standards to prepare the financial statements,the relevant accounting As well as accounting transactions.However,according to the specific form of small and medium-sized enterprises,its overall structure is relatively simple,less economic activities,resulting in the need to deal with the accounting business is relatively simple.So in the process of financial information processing,there are certain limitations for the stakeholders.In addition,in the actual accounting process,the need to involve human,financial and material aspects of the factors,so for small and medium enterprises,in order to ensure the maximization of business interests must consider the choice of more practical accounting code of conduct.In fact,such a problem is not only in our country,for some other developed countries there is such a situation.For example,the United Kingdom,their countries have developed the same accounting standards of conduct,and has been running for half a century.But they are also constantly looking for new suitable for small and medium enterprises of the applicable guidelines,have also been put forward relevant research.On this basis,our country has also proposed the "small business accounting standards," the introduction of a new policy,hoping to small and medium enterprises can play a role in accounting work,while ensuring the accounting business can achieve international level.Starting from the implementation of China's small business accounting standards,this paper sorts out theories related to the definition of small businesses,the characteristics and changes of accounting standards for small businesses,and discusses the foreign current development of accounting standards for small businesses.At the same time,analysis of China's current "small business accounting standards" features and changes,and mainly on China's "small business accounting standards" for the implementation of the analysis,find out the current accounting standards for small enterprises in China may appear in the implementation of the problem,and puts forward corresponding solving measures.Hoping that it can help the standardization of accounting behavior of small and medium-sized enterprises,so as to promote the development of China's market economy.