摘要：《小企業會計準則》是企業會計準則體系的重要子系統。是扶持小企業公共政策措施的重要組成部分。如果說前些年出臺的《企業會計準則》為大中型企業提供了高質量的會計標尺，則當下出臺的《小企業會計準則》為小企業提供了有序發展和有效管理的制度預期。《小企業會計準則(征求意見稿)》，經過近一年的廣泛征求意見，終于瓜熟蒂落。

　　　2011年11月18日財政部、工業和信息化部、國家稅務總局、工商總局、銀監會五部委聯合下發了《小企業會計準則》的指導意見》(財會[2011]20號)。這對群體規模無比浩大的小企業來說，無疑是一樁企業會計領域的大事。據調查，經濟信息總量的70％來自于會計信息，對于在我國市場經濟中占有舉足輕重地位的小企業來說，《小企業會計準則》的實施，對提高小企業會計信息的質量，加速與國際準則的趨同，具有重要的意義。自2013年1月1日起，施行《小企業會計準則》，同時廢止《小企業會計制度》，那么經過5個月的時間，《小企業會計準則》到底實施到哪一步，現狀又是如何，帶著這些問題，對無錫市小企業展開調查。經過實際調查研究發現，小企業會計準則在實施中存在諸多問題，如小企業界定不明，執行環境不佳，《小企業會計準則》宣傳力度不夠，以及會計基礎薄弱、內控不嚴等等，這些問題的存在為《小企業會計準則》的實施增加了難度，就這些實際問題進行分析同時提出相應解決措施：明確界定范圍，優化執行環境，加強宣傳力度，加強內部控制，為《小企業會計準則》的落實提供建議。

關鍵詞：《小企業會計準則》； 實施難點； 對策分析

Abstract：The"Small business accounting standards" is an important sub-system of the enterprise accounting standards system.  It is an important part of public policy measures to support small businesses. If a few years ago has issued "accounting standards for enterprises" for large and medium-sized enterprises to provide the high quality of the accounting staff, is the moment of "small business accounting standards" provides small businesses with expectations of orderly development and effective management system. "Small business accounting standard (draft)", after nearly a year of consultation, finally to fruition. 

　　　On November 18, 2011 the ministry of finance, the ministry of industry and information technology, the state administration of taxation, state administration for industry and commerce, the China banking regulatory commission five ministries jointly issued a "small business accounting standards" guidance "(finance and accounting) [2011] no. 20. The incomparably huge size of population, is an enterprise in the field of accounting. According to the survey, 70% of the total economic information comes from accounting information, with a big presence in China's market economy status, the implementation of the "small business accounting standards", to improve the quality of the small business accounting information, speed up the convergence of international standards, has the vital significance. Since January 1, 2013, the "small business accounting standards", shall be repealed simultaneously "small business accounting system", so after 5 months of time, the accounting standards for small businesses, which step, implementation to the status quo and how, with these problems, to investigate small business in wuxi city. Through actual investigation and study, found that small businesses in the implementation of accounting standards has many problems, such as small businesses a well-defined, poor execution environment, the accounting standards for small businesses, propaganda is insufficient, and accounting foundation is weak, internal control, lax, etc., the presence of these problems for the implementation of the accounting standards for small businesses, increased the difficulty, analyze these problems and puts forward corresponding solutions: clearly defined limits, optimizing the execution environment, strengthen the propaganda, strengthen the internal control, to the accounting standards for small businesses, the implementation of the recommendations.  

Keywords "Small business accounting standards"; Implementation difficulties; Countermeasure analysis;