论小企业的会计制度选择

【作者】 张巍；

【导师】 方志军；

【作者基本信息】 南京师范大学 ， 企业管理， 2006， 硕士

【摘要】 《小企业会计制度》的颁布实施带来了小企业的会计制度选择问题，本文对小企业应当如何在《企业会计制度》与《小企业会计制度》之间做出选择进行研究。 制度经济学和会计学的相关理论为小企业的会计制度选择提供了理论基础，决定了小企业进行会计制度选择时应遵循的原则和应考虑的因素，而小企业究竟应做何选择，则必须运用权变思想来解答。通过对比《企业会计制度》与《小企业会计制度》的差异，不难发现两者并无本质的区别，只是《小企业会计制度》较之《企业会计制度》更为简单，更易于操作，与税收法规更为贴近。并且《小企业会计制度》不强调为外部投资者、债权人提供决策有用的会计信息，而《企业会计制度》则对向外部投资者、债权人提供决策有用的会计信息提出较高要求。只有明确了《企业会计制度》与《小企业会计制度》的差异，小企业才能从中选择一种适宜的会计制度。小企业对两种会计制度的选择，首先必须遵循一些基本原则，包括主体性原则、目标性原则、适应性原则、公允性原则和成本效益原则。其次，小企业进行会计制度选择还必须考虑各种影响因素，包括会计环境、利益相关者、行业等外部因素，以及企业自身的内部因素。在众多影响因素的综合作用下，小企业应对两种会计制度进行权变选择，即小企业应在遵循选择的基本原则的前提下，权衡各种内外因素的重要程度，以选择适宜的会计制度。更多还原

【Abstract】 The ordination and implementation of <<accounting system for small size enterprises>> brings about the issue that how small size enterprises choose a proper accounting system. Thereupon, this article focuses on the study of solving the dilemma that how a small size enterprise shall adopt one proper accounting system from <<accounting system for business enterprises>> and <<accounting system for small size enterprises>>.The correlative theory in Institutional Economics and Accounting, provide the theoretical bases for small size enterprises making the choice of adopting an accounting system, which also decide the principles and factors considered by small size enterprises, when the decision is making. Which accounting system should be chosen by small size enterprises, the methodology of Contingency Theory will be applied in the research process. By comparing <<accounting system for business enterprises>> with <<accounting system for small size enterprises>>, it is not difficult to find out that there are no much diversities in essence between these two systems. <<Accounting system for small size enterprises>> is more simplized, easier exercisable and more apt to statutes of revenue contrasted to <<accounting system for business enterprises>>. Moreover <<accounting system for small size enterprises>> does not emphasize on providing accounting information for decision making to outside investors, stake holders, whereas, the reverse is the <<accounting system for business enterprise>>, which is required to provide useful accounting information to outside investors and stakeholders. As long as the differences between <<accounting system for business enterprises>> and <<accounting system for small size enterprises>> are distinguished, small size enterprises shall adopt a proper accounting system from these two systems. The principles of small size enterprises selecting accounting system should be that, firstly, a range of rules should be followed, such as principal principle、objective principle、adaptive principle、evenhanded principle and cost-benefit principle. Secondly, the factors, which will affect small size enterprises, also should be considered, including a range of outside factors as accounting environment, related interest parties, industry environment etc. and also the factors inside enterprises. With respect to the integrated influences of both outside and inside factors, small size enterprises ought to exam these accounting systems by the method of flexibility in tactics, viz, on the premise of selection principles being followed and all sorts of outside and inside factors being measured, a proper accounting system would be adopted by small size enterprises.更多还原