2015年大学本科专科会计专业毕业论文范文(必威体育精装版完整版)[19页].docVIP

封 面 作者：ZHANGJIAN 仅供个人学习，勿做商业用途 重庆三峡职业学院 本科生毕业论文（设计） 学校名称 XXXXXX 大 学 年级名称 XX级 专业名称 会 计 课题名称 试论会计的监督职能 学生姓名 XXX 摘 要 小企业会计准则的出台，在内容上与企业会计准则存在着重要的差别。同时，新出台的小企业会计准则从一些方面上简化了相关的会计处理，避免了重复的、繁琐的处理程序，大大简化了小企业会计人员的工作强度，从而提高了他们的工作效率。本文将以对比作为主要手段，来探究小企业会计准则与企业会计准则的不同，并从中找出小企业会计准则的优点，为小企业会计准则的实施与运用提供参考与帮助。同时，也指出小企业会计准则的不足之处，为小企业会计准则的完善提供建议。资料个人收集整理，勿做商业用途 关键词：小企业会计准则 企业会计准则 小企业会计制度 目 录 中文摘要·················································Ⅰ资料个人收集整理，勿做商业用途 引言······················································4资料个人收集整理，勿做商业用途 1.《小企业会计准则》出台背景及主要内容····················4 1.1出台背景···············································4资料个人收集整理，勿做商业用途 1.2出台意义···············································5资料个人收集整理，勿做商业用途 1.3《小企业会计准则》主要内容······························5 2《小企业会计准则》与《企业会计准则》的比较···············6 2.1《小企业会计准则》适用范围的变化·······················6 2.2《小企业会计准则》与《企业会计准则》的差异··············7 2.2.1 历史成本计量····································7 2.2.2 公允价值的相关要求······························8 2.2.3 长期股权投资的核算·····························9 2.2.4 所得税的核算··································9 2.2.5 待转资产核算·········································9资料个人收集整理，勿做商业用途 2.2.6 财务报表的编制······································10资料个人收集整理，勿做商业用途 3 小企业会计准则不足之处······························10 3.1有关小企业的界定标准······························10 3.2不公开发行债券或股票的中型企业·····················10 3.3 关于经济业务会计处理和披露的出发点和原则11 3.3.1增值税进项税额的抵扣时限11 3.3.2 增值税小规模纳税人的账务处理规11 3.3.3应付工资、的规定12 3.3.4税收直接减免、即征即退、先征后退的12 3.3.5 借款费用的处理12资料个人收集整理，勿做商业用途 3.3.6 管理费用的范围13 3.3.7关于的规定13 3.4 日常业务中不经常遇到的问题·························13 4 关于完善和落实《小企业会计准则》的建议················13 4.1 切实完善企业自身结构 加强管理决策准确度·············13 4.1.1 提高企业管理者自身的素质·························14 4.1.2 加强小企业会计人员的自身素质·····················14 4.1.3 完善企业内部监督制度···························14 4.1.4 健全目前企业已有的会计机构·······················14 4.1.5 推动会计电算化的普及程度·················