会计标准的国内协调——以所得税会计处理方法为例

经济理论与经济管理 ›› 2007, Vol. ›› Issue (4): 67-72.

会计标准的国内协调——以所得税会计处理方法为例

徐经长, 姚淑瑜, 黄莹

中国人民大学商学院, 北京, 100872

收稿日期:2007-02-25 出版日期:2007-04-16 发布日期:2012-03-01
基金资助:
国家自然科学基金项目“会计协调测定和评价的实证研究”(70472068);国家社会科学基金项目“证券市场会计监管研究——以制度改进和诚信建设为重点的分析”(04CJY003)

THE NATIONAL HARMONIZATION OF ACCOUNTING STANDARDS

XU Jing-chang, YAO Shu-yu, HUANG ying

School of Business, Renmin University of China, Beijing 100872, China

Received:2007-02-25 Online:2007-04-16 Published:2012-03-01

摘要/Abstract

摘要： 公司是否采用纳税影响会计法,调节所得税费用和净利润的动机影响很小。职员素质越高,公司越可能采用纳税影响会计法。此外,国有控股公司相对非国有控股公司更愿意选择纳税影响会计法。因此,《企业会计准则第18号——所得税》在非国有控股公司中执行的困难可能比较大,其得以实施的一个关键在于公司职员,尤其是财务人员素质提升的跟进。

关键词: 国内协调, 应付税款法, 纳税影响会计法

Abstract: Whether companies adopt the tax effect accounting method or not is hardly related to the motivation of adjusting income tax expense and net income.The company whose employees have higher quality is more likely to adopt that method.In addition,state-owned holding companies are more likely to adopt it than non-state-owned holding companies.Therefore,it is more difficult for non-state-owned companies to adopt the"China Accounting Standards 18—income taxes"and the adoption lies on the improvement of employees'quality.

Key words: national harmonization, tax payable method, the tax effect accounting method

中图分类号:

F230

徐经长, 姚淑瑜, 黄莹. 会计标准的国内协调——以所得税会计处理方法为例[J]. 经济理论与经济管理, 2007, (4): 67-72.

XU Jing-chang, YAO Shu-yu, HUANG ying. THE NATIONAL HARMONIZATION OF ACCOUNTING STANDARDS[J]. Economic Theory and Business Management, 2007, (4): 67-72.