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Since1970’s,There are quite a number of small sized enterprises both in developed countries and the newly developing counties and regions, which are the great pillars of each country’s economy. With the gradual deepgoing of the reform and opening-up, large and mediun-sized enterprises are vigorously developing, at the same time, the small sized enterprises are mushrooming quickly, which play a more and more important role in different aspects like national economy, value creation and employment supply. Because the small sized enterprises have its own living environment and characteristics, thus, if they adhere to the same accounting criteria system as the large and medium-sized enterprises, they will surely break the cost benefit principle and cause grave information burden. Therefore, The Treasury Department, specially aiming at the small sized enterprises,issues<small sized enterprise accounting system> and<small sized enterprises accounting standards>, the two of which together construct the accounting criteria system for small sized enterprises. Although the formation of the accounting criteria system for small sized enterprises marks the small sized enterprise have unified accounting standards, but, In order to make the content of accounting criteria system for small sized enterprises to be more perfect, be better able to regulate the accounting behavior, improve the quality of accounting information of the small sized enterprises, still need to do further research for the two aspects of the criteria system. Firstly,<small sized enterprise accounting system> has been carried out seven years, it is need to analyse its implementation status and problems; Secondly,<small sized enterprises accounting standards> is still the latest research results of the criteria system and have not carried out in small sized enterprises, it is need to analyse its implementation prospects.Firstly, this paper summarizes the definition, specific characteristics and the accounting process of the small sized enterprises in China. Secondly, compared with the development and current situation of the small businesses’accounting standard of ISAR, IASB, Britain, America and Australia, we draw the good experience and practice. Thirdly, with the poll and other research, this paper analyzes the current state of the accounting criteria system for small sized system for small sized enterprises in our country, including the implementation of <small sized enterprises accounting system> and the executive prospects of<small sized enterprises accounting standards>.Finally, this paper put forward a series of actions to improve the accounting criteria system of the small sized enterprises in our country.
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