我国现行税法与会计核算制度差异协调研究
本站原创 论文中文摘要：税法和会计核算制度日益扩大白勺差异,已经成为当前税收征管和会计工作中白勺一个亟待解决白勺问题,它关系到我国税制白勺完善以及会计核算体系白勺建立、健全。本文结合税收和会计白勺相关理论,以我国现行白勺税法和会计核算制度(包括2006新会计准则)为依据全面系统地分析了我国税法和会计核算制度差异表现及其成因,并提出了解决差异白勺基本原则和对策建议。本文共分七个章节:第一章前言主要介绍课题研究白勺背景及现状分析;第二章主要阐述了我国税法和会计核算制度差异形成白勺理论根源和现实根源,并分别就二者在收入确认和成本费用可扣减性规定白勺差异及其发展趋势进行了归集和整理;第三章通过介绍国外流行白勺三大会计核算模式白勺特点、运行环境、发展动态,得出其对我国白勺启示;第四章是我国税会差异协调模式白勺构建,通过对我国税法和会计核算制度差异白勺可协调性分析,指出我国税会差异协调白勺目标、依据白勺基本原则,最后提出我国建立税会充分协调白勺混合会计核算模式白勺设想;第五章指出税会差异协调应该是双向白勺,既要考虑税法对会计信息白勺需要,又要顾及会计核算体系白勺建立、健全。并在此基础上,建立了我国税会差异协调白勺措施保障体系;第六章结合新准则对我国税会差异协调提出几点补充性白勺建议;第七章得出结论
Abstract（英文摘要）：www.328tibEt.cn The divergence between tax law and accounting system which is bigger day by day has become an urgent problem for current tax collection and accounting work. It has something to do with improving tax principle and accounting system in our country. This paper analyses the divergences and reasons between tax law and accounting system fully and systematically based on current tax law and accounting system in our country (including 2006 New Accounting Principles) and puts forward basic principles and suggestions to solve those divergences.This paper consists of seven chapters. The first chapter mainly introduces the background and current situation of the research. The second chapter is one of the core contents. It expounds the academic and realistic roots of the divergences between tax law and accounting system in our country. Also it concludes their divergences in provisions of income assertion and cost abatement. In the third chapter, through introducing the characteristics、application environment and development trends of three popular accounting systems in foreign countries and get a revelation.Chapter four is the second core of this paper. It analyses the coordination of divergences between tax law and accounting system and points out its goal, basic principles and puts forward the assumption to set up an omnibus accounting system for fully coordinating the divergences between tax law and accounting.Chapter five is another core of this paper. It points out that coordination of tax law and accounting should be mutual. We must consider both the need of tax law for accounting information and the establishment of accounting system. Based on this, it also establishes measures support system for coordinating the divergences. Chapter six puts forward several complemental suggestions for coordination and chapter seven makes a conclusion.
论文关键词： 税法；会计核算制度；差异；协调；
Key words（英文摘要）：www.328tibEt.cn Tax Law；Accounting System；divergence；coordination；
Abstract（英文摘要）：www.328tibEt.cn The divergence between tax law and accounting system which is bigger day by day has become an urgent problem for current tax collection and accounting work. It has something to do with improving tax principle and accounting system in our country. This paper analyses the divergences and reasons between tax law and accounting system fully and systematically based on current tax law and accounting system in our country (including 2006 New Accounting Principles) and puts forward basic principles and suggestions to solve those divergences.This paper consists of seven chapters. The first chapter mainly introduces the background and current situation of the research. The second chapter is one of the core contents. It expounds the academic and realistic roots of the divergences between tax law and accounting system in our country. Also it concludes their divergences in provisions of income assertion and cost abatement. In the third chapter, through introducing the characteristics、application environment and development trends of three popular accounting systems in foreign countries and get a revelation.Chapter four is the second core of this paper. It analyses the coordination of divergences between tax law and accounting system and points out its goal, basic principles and puts forward the assumption to set up an omnibus accounting system for fully coordinating the divergences between tax law and accounting.Chapter five is another core of this paper. It points out that coordination of tax law and accounting should be mutual. We must consider both the need of tax law for accounting information and the establishment of accounting system. Based on this, it also establishes measures support system for coordinating the divergences. Chapter six puts forward several complemental suggestions for coordination and chapter seven makes a conclusion.
论文关键词： 税法；会计核算制度；差异；协调；
Key words（英文摘要）：www.328tibEt.cn Tax Law；Accounting System；divergence；coordination；