Problem of medium and small businesses has strategic sense in world economy and social progress, each national capital regards the key that give aid to as medium and small businesses. Develop the formation of pattern as Chinese region economy, our country small and medium sized business grew the turning point of a history, will face more intense market competition. If the enterprise does not have normative and sound financial management system and good money to be able to be recorded, be washed out quickly probably in competition. Accordingly, on management pattern, ought to cancel local protection, blend in international standard, strengthen guide, ability assures company treasurer standard.

One, the necessity of standardization of accountant of medium and small businesses
Accounting standard is the standard that points to accountant information, it is right the floorboard of a series of levels that work of accounting personnel, accounting and accountant information processing have tie, evaluation and direct effect. Accounting standard presses its action form, include accountant law standard, accounting technique standard and accounting profession ethic. Setting and the purpose with executive normative accountant are to build a scientific standard, content objective and true, response is rapid and timely accountant information runs a system. Very long in the past period of time, our country is in the process that makes accounting standard system, consider medium and small businesses and big company rarely (include to appear on the market company) the difference on accountant demand, active accounting standard also is established according to the standard of Inc. and large company, when no matter be,be being made or be being carried out oversight characteristic of oneself of fiscal of medium and small businesses. Accordingly, from theoretic build the accounting standard system that suits characteristic of medium and small businesses to should accord with the accounting principle with basic the following.
(one) will look from accounting standard and cost effectiveness principle. The purpose of executive accounting standard is to can provide true and useful accountant information, but the generation of accountant information is need cost, this kind of cost basically includes two fields: Be accounting system make cost, the 2 moving cost that are accounting system.
From accounting system make cost look, medium and small businesses and large company should abide by the requirement of legal standard and professional ethic euqally, just be in accounting technique standard (accounting system and criterion) go up to be distinguished somewhat. So, the Ministry of finance proposes an active accounting standard in compose after the system, the increment cost that establishs place of standard of accounting of medium and small businesses to cause again is negligible the earnings that at home of countrywide close ten million place of medium and small businesses achieves relatively.
Look from the moving cost of accounting system, above all from company point of view for, medium and small businesses is general dimensions is lesser, accountant orgnaization setting is relatively simple, management activity is not as frequent as large company also. If ask they also provide accountant information according to uniform accounting standard compulsively, will make medium and small businesses pays the overmuch cost that edit a newspaper, make accounting personnel gets tired of handle forms for reporting statistics of fill in a form and submit it to the leadership, its are final result not only unwarrantable medium and small businesses provides useful accountant information, and can exasperate our country is current the current situation with accountant lack fidelity information. Next the demand from accountant information person for, the person that at present the accountant information of medium and small businesses is used basically is an enterprise branch of Wu of tax of onefold owner or limited partner, state and bank credit branch. To onefold owner or business partner, they participate in the management of the enterprise to be able to obtain enough accountant information directly, not certain need passes the accountant report with trival work out to obtain; To branch of national tax Wu, they stay on information of canal of taxation ask forring to the accountant information requirement of medium and small businesses, do not care very to other accountant information; And to bank credit branch, they have mortgage commonly to the loan of medium and small businesses or assure, reduce to the demand degree of the accountant information of these enterprises thereby.
Previous12 Next