Small businesses in the promotion of competition in the market， increase employment opportunities and to promote national economic development and maintain social stability plays an important role， but the small business accounting systems， resulting in a greater possibility of accounting Small businesses through the implementation of the process of accounting problems in a specific analysis， combined with the accounting system and small businesses of their own intrinsic characteristics， has been put forward solutions to this problem and fundamental measures to address the small business accounting norms problems of small enterprises to reduce and even eliminate false accounting information 关键词: Small business; accounting system; accounting; defects; solution
Abstract: With the world economy the continuous progress of the integration process， enterprises accounting system must also be the same international standards in order to adapt to the reality of China's economic development needs， the Ministry of Finance revised the "Accounting Standards for Business Enterprises" and January 1， 2007 to officially take effect， large changes in intangible assets， in order to correctly understand and accounting treatment of intangible assets identified and measured by comparing the change is particularly The guidelines fully reflects the international convergence of accounting standards， sound corporate accounting system in China， improve the quality of accounting information and speed up the internationalization of China's economic development with great significance， "Accounting Standards for Business Enterprises" N 6 intangible assets is based on the original criteria were revised again ， intangible criteria larger changes， the old and new accounting standards adopted by contrast， suggesting that recognition and measurement of intangible assets in the change， the correct understanding and facilitate the operation of intangible assets accounting This paper identified intangible assets and initial measurement of change and follow-up measures of intangible assets in terms of changes compared the old and new criteria intangibles changes， the new guidelines under the accounting treatment of intangible assets were studied， I finally showed that the new accounting standards for intangible assets evaluation， the positive impact of the new guidelines and weaknesses of the two aspects of its construction， aimed at studying in depth criteria accurately grasp the accounting treatment Keywords: Measuring intangible assets recognized accounting standards accounting treatment comparison
Abstract: The tax planning， as a reasonable and legitimate to use fiscal policies to achieve taxpayer means of maximizing after-tax benefits， is a product of the market At present， the economically developed countries to carry out tax planning are rather common， domestic tax planning has become increasingly attach importance to the Based on China's reality， this trial from our corporate tax planning and effective demand and effective supply of the present situation of the contradictions pointed out that China's corporate tax planning and effective supply and demand imbalance， analysis of the reasons for this situation， and from the tax administration department， enterprises， taxation agency point of view put forward measures to alleviate this This tax planning for the promotion of the cause of China's enterprises to further develop and enhance the competitiveness of enterprises at home and abroad to raise the level of China's tax according to law has important practical Keywords:Tax Planning;Effective supply and demand;Contradictions in the status quo;Reason;Countermeasure
