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《小企业会计制度》与《企业会计制度》的比较
引用本文:张丽琴.《小企业会计制度》与《企业会计制度》的比较[J].科学之友,2005(5).
作者姓名:张丽琴
作者单位:山西日报报业集团 山西太原030012
摘    要:在社会主义市场经济日益活跃的今天,小企业的地位和作用日益突出,但同时也存在一些问题。本文通过《小企业会计制度》与《企业会计制度》的比较,旨在明晰小企业会计在实际工作中的内容,引导其向规范方向发展。

关 键 词:小企业  会计  制度  比较

Comparison of Accounting System of Small Enterprise and Enterprise's Accounting System
Zhang Liqin.Comparison of Accounting System of Small Enterprise and Enterprise''''s Accounting System[J].Friend of Science Amateurs,2005(5).
Authors:Zhang Liqin
Institution:Zhang Liqin
Abstract:Today, with the socialist market economy being active day by day, the position and function of small enterprises become more outstanding, but there are some problems existing at the same time. The article compares Accounting System of Small Enterprise and Enterprise's Accounting System, which aims at expressing the content of accounting of small enterprise in practical work and leading it to standardize its development.
Keywords:small enterprise accounting system comparison
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