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: With continuous development of the world economic integration， the accounting regulation for the companies must be in accordance with international In order to meet the requirement of the economic development for our nation， the Ministry of Treasury has amended the Accounting Regulations for the Companies taking effective on the 1st of Jan 2007， including the dramatic changes for the intangible As for the correct understanding and accounting practice， it is essential to make comparisions between acknowledgment and changes for calculation of intangible This regulation like the direction of International Accounting Regulation， is of great significance in perfecting our accounting system， improving accounting information and fastening the steps of Chinese economy with international No 6 of Accounting Regulations for the companies is the intangible assets， amended on the basis of previous one with dramatic changes undertaken and it is much easier to understand and process the intangible assets by comparing with the old Regulations to highlight acknowledgement and calculation of intangible By means of comparing the two aspects of changes in acknowledgement and initial computation of intangible assets and consequent computation of intangible assets， This article dedicated itself to the research of the accounting process of intangible assets in the new Eventually， it reflects my own evaluations on the intangible assets under the new regulations and advice by understanding the positive influences and disadvantages aiming to grasp the spirit of regulation and master the technique of accounting 3 Keywords: intangible assets， acknowledgement of computation， comparision of accounting regulation， process of Addition: Comparision between acknowledgement and computation of intangible assets under old and new accounting regulation as well as process of
