文档介绍：摘要小企业会计准则的出台,在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。关键词:ountingstandards,,ountingtreatment,plexprocedures,ountingpersonnel'sworkingstrength,,ountingstandardsforenterprisesisdifferent,ountingstandardshastheadvantage,,ountingcriteriondeficiency,:Smallenterprisesstandard;Enterprisesstandard;Smallenterprisesregulations目录中文摘要·················································Ⅰ英文摘要·················································Ⅰ引言······················································41.《小企业会计准则》出台背景及主要容··················································································································《小企业会计准则》主要容······························52《小企业会计准则》与《企业会计准则》的比较···············《小企业会计准则》适用围的变化·······················《小企业会计准则》与《企业会计准则》的差异······························································································································································································································103小企业会计准则不足之处·······································································································································、应付福利费的规定························、即征即退、先征后退等情况的处理···················································································································133.