Do a good job on the "small business accounting system" carrying out propaganda work to inform it of accounting [2004] 16

Provinces, autonomous regions and municipalities, cities City Department of Finance (Board), the Xinjiang Production and Construction Corps Finance Bureau:

"Small business accounting system" on April 27, 2004 release, since January 1, 2005 in the country within the framework of the implementation of small enterprises. In order to do a good job in the implementation of the system, the matter will now be notified are as follows:

First, implementation of the release of "small business accounting system" is a small business accounting norms of behavior in the objective requirements of China's small enterprises small in scale, the number of multi-national enterprises of all types, and the total gross domestic product in both a large proportion. However, in practice, a considerable part of the small business sector accounting is not very sound, the management system is not perfect, the quality of the accounting staff is relatively low, the quality of accounting information needs to be raised. As a result, we have extensive investigation and research on the basis of the combination of the actual situation of small businesses, announced the development of "small business accounting system" (Finance and Economy has commissioned the China Publishing House). This is further implementation of the "People's Republic of China Accounting Law" and "corporate financial accounting report of the Ordinance," to rectify and standardize order in accounting work, small business accounting norms, promote the healthy development of small business, a very important practical significance.

Second, publish the implementation of the "small business accounting system" is the implementation of the "corporate financial accounting regulations of the report" an important measure for "small business accounting system" is the main basis for the implementation of the State Council issued the "corporate financial accounting report of the Ordinance." The 45th Ordinance provides that "no external financing of a relatively small scale enterprises and provide financial accounting report of the approach by the financial departments of the State Council under the principle of separate provisions."