Research On Issues Related To China's "Small Business Accounting Standards.

With the development of the global economy, the number of small businessesbecomes more and more, and the small business plays important role in the worldeconomy. Small businesses not only to promote economic development and create jobs,promote the process of urbanization, also played an important role in maintaining socialstability. With the prominent role of small businesses, more and more problems have alsoemerged. The Accounting Standards for Business Enterprises are set for large enterprises andlisted companies, which cover almost all type of business enterprise that may occur, is arelatively complete, complex, effective accounting standards. However, due to the specialnature of small businesses, making them in the implementation of Accounting Standardsfor Business Enterprises is very difficult, and the cost is relatively high, resulting inaccounting to become a heavy burden on small businesses. So it is necessary to make aspecial accounting standard for small entities. From1980s, many countries of the worldand international accounting organizations are beginning to expand the study of smallbusiness accounting. International Accounting Standards Board (IASB) published theInternational Financial Reporting Standards for SMEs in July2009.The Small Business Accounting System issued in earlier time, and after theimplementation of the Enterprise Accounting Standards, the lag is more prominent. So inorder to standardize the behavior of small business accounting, the Ministry of Financepublished the Small Business Accounting Standards in2011and it will be implementedwithin the scope of national small and micro enterprises from January1,2013.This article analysis the particularity of small business, study from the research,learn from the experience of countries in the world on the basis of some of therecommendations to improve the new guidelines, the last to propose a solution to theproblems that may arise in the implementation of the guidelines.