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1、小企业会计准则征求意见稿的说明-附件2_（Smallbusinessaccountingstandardsdraftinstructions-Annex2_）Annex2:"Smallbusinessaccountingstandards(Draft)"draftingnotesToimplementthe"SMEPromotionLaw"andthe"StateCouncilopinionsonfurtherpromotingthedevelopmentofsmallandmedium-sizedenterprises"(the[2009]36)spirit,combin
2、edwiththeobjectivedemandofChina'slargenumberofsmallenterprisesandtherelevantdepartmentsofthestate,ourearlierthisyearwillbeissued"enterpriseaccountingstandards"includedintheworkplan.Onthebasisofextensiveinvestigation,wedraftedthe"smallbusinessaccountingstandards(Draft)"(hereinafterreferredt
3、oasthedraft),nowthesituationasfollows:Thebackgroundandprocess,thedevelopmentofsmallbusinessaccountingstandards(a)thedevelopmentofsmallbusinessaccountingstandardsisanimportantinstitutionalarrangementtostrengthenthesmallbusinessmanagementandpromotethedevelopmentofsmallenterprises.Smallenterp
4、riseisanimportantforceinChina'snationaleconomicandsocialdevelopment,strengthenenterprisemanagement,promotethedevelopmentofsmallenterprisesisanimportantfoundationtomaintainsteadyandrapiddevelopmentofthenationaleconomy,isamajorstrategictaskoftherelationshipbetweenpeople'slivelihoodandsocials
5、tability.Accordingtostatistics,inall4million770thousandenterprises,smallenterprisesaccountedfor97.11%ofthenumberofemployeesaccountedfor52.95%,themainbusinessincomeaccountedfor39.34%,accountedfor41.97%oftotalassets.Tothisend,thecentralgovernmentattachesgreatimportancetosupportthedevelopment
6、ofsmallenterprises,haspromulgatedin2003,"SMEPromotionLaw"promulgatedin2005,"toencouragesupportandguidethedevelopmentoftheprivatesectoranumberofopinions"(the[2005]3),especiallyinSeptember2009,theStateCouncilissuedthe"StateCouncilopinionsonfurtherpromotingthedevelopmentofsmallandmedium-sized
7、enterprises("the[2009]36),putforwardthecomprehensivemeasurestofurthersupportthedevelopmentofsmallandmediumsizedenterprises.Atpresent,variousdepartmentsinthecountrytotakeactivemeasurestoimplementthedocumentNo.36spirit,theMinistrybelievesthatthesmallbusinessacco
