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通过系统整理、调整、修正在过去几年发布的会计准则的征求意见稿以及现行颁布的多项具体会计准则,一套新的企业会计准则完善体系终在2006年初得以构建,并于2007在上市公司中正式执行,其他企业亦鼓励试行。新准则在原有企业会计制度的基础上做出了很多调整,故必然会对企业纳税相关事务产生重大影响,同时会涉及大量纳税调整。本文通过分析新会计准则的特点,并浅谈其对税务会计的影响,为积极做好相应财务会计信息的监查工作,建立起完善的监督、制约、平衡的机制提供理论基础,以推动新会计准则在我国逐步获得全面运用并走向成熟,从而促进市场和国家经济长期持续健康的发展。
Through systematically arranging, adjusting and amending the draft of the accounting standards released in the past few years and the current issuance of a number of specific accounting standards, a new set of sound corporate accounting standards was finally established in early 2006 and was listed in 2007 The company formally implemented, other companies also encourage pilot. The new standard made a lot of adjustments on the basis of the original accounting system of the enterprise. Therefore, it will inevitably have a significant impact on corporate tax-related affairs and will involve a large amount of tax adjustments. By analyzing the characteristics of the new accounting standards and its impact on tax accounting, this paper provides the theoretical basis for actively monitoring the financial and accounting information and establishing a perfect mechanism for supervision, restriction and balance so as to promote the new Accounting standards in our country gradually become fully operational and mature, so as to promote long-term, sustained and healthy economic growth in the market and the country.