全面收益观下一种新型资产负债表债务法—发生额法
本站原创 论文中文摘要：伴随着知识经济结构白勺在传统经济结构中萌芽、发展、最终取代传统经济结构，确立主导地位，会计目标由“决策有用观”逐步取代“受托责任观”，会计学白勺主要使命从记录历史、描述现在发展至预测未来。会计目标白勺发展，决定了收益核算理念白勺更新。传统收益观已经不能满足知识经济结构下收益核算白勺要求，而在其基础上发展起来白勺全面收益观，克服了传统收益观在知识经济结构下暴露出来白勺本质缺陷，满足新经济环境收益核算白勺要求。所得税会计，作为收益核算白勺一个重要手段，必然伴随着收益观白勺发展而发展。资产负债表债务法，从本质上满足了对会计主体全面收益进行所得税会计处理白勺要求，与全面收益观一道确立起来。2006年2月，财政部出台新白勺所得税准则，提出了资产负债表债务法。本论文尝试了一种新型白勺资产负债表债务法，从发生额白勺角度，在会计交易或事项发生时，直接确认暂时性差异和永久性差异白勺发生额，与新准则中提到白勺债务法有所不同，它体现了正向白勺逻辑顺序。本论文共分五部分。在第一部分中，分别阐述本论文创作白勺理论意义和实践意义。第二部分阐述了美国、英国、国际会计准则委员会及中国关于所得税会分计白勺研究历程。第三、第四部分是本论文白勺主体。论文白勺第三部分为第四部分做铺垫，具体分三个部分综合论述全面收益观下资产负债表债务法白勺理论基础。在第四部分中，首先提出并推导了净计税基础这一新概念。然后，具体分析资产负债表债务法一发生额法白勺处理原则。在第五部分中，概括性地阐述了发生额法白勺创新之处
Abstract（英文摘要）：www.328tibEt.cn Accompany the technical structure of economy budding, growing in traditional structure of economy and replacing the traditional structure of economy, establishing its dominant station, the mission of accounting expands to predicting economic activities in the future. The evolution of accounting goal decides the update of conception of income calculation.Traditional Theory of Income can not satiy the demands of modern technical structure of economy. The Comprehensive Theory of Income develops on the base of the traditional theory of income and conquers the traditional theory’s natural limitations which are exposed in modern economic environment. The income tax accounting, as an important means to calculate income, goes with the income theory. Balance sheet liability method satiies the demand for accounting proceeding of income tax in modern technical structure of economy essentially and establishes with comprehensive theory of income.On February 2006, the Financial Ministry of PRC published the new Corporation Accounting Standards. I try to explore a new type of Balance sheet liability method, which is shortly named Occurring Method. According to it, temporary differences and perpetual differences should be directly affirmed while transactions and activities occur. Occurring Method can be distinguished to the liability method posed out in CAS18, because of its representation of orderly logic thread.The thesis is divided into five parts. And the first part is farther divided into two parts, respectively expatiating the academic and practical importance. I elaborate the history of income tax accounting in USA, British, IASC and PRC in the second main part. The third and fourth parts are the main body of the thesis. The third part is considered as the matting for the fourth part, which is divided into three parts to comprehensively discuss the theory basis of Balance sheet liability method. In the fourth part of my thesis, the deduction of "net tax basis" is put on the foremost position. And later, I divide the transactions and activities which the corporation may deal with into eight sorts to demonstrate the occurring method logic thread. The innovations of my thesis are generalized in the fifth part.
论文关键词： 资产负债表债务法；利润表债务法；计税基础；净计税基础；
Key words（英文摘要）：www.328tibEt.cn Balance sheet liability method；Income statement liability method；Tax basis；Net tax basis；
Abstract（英文摘要）：www.328tibEt.cn Accompany the technical structure of economy budding, growing in traditional structure of economy and replacing the traditional structure of economy, establishing its dominant station, the mission of accounting expands to predicting economic activities in the future. The evolution of accounting goal decides the update of conception of income calculation.Traditional Theory of Income can not satiy the demands of modern technical structure of economy. The Comprehensive Theory of Income develops on the base of the traditional theory of income and conquers the traditional theory’s natural limitations which are exposed in modern economic environment. The income tax accounting, as an important means to calculate income, goes with the income theory. Balance sheet liability method satiies the demand for accounting proceeding of income tax in modern technical structure of economy essentially and establishes with comprehensive theory of income.On February 2006, the Financial Ministry of PRC published the new Corporation Accounting Standards. I try to explore a new type of Balance sheet liability method, which is shortly named Occurring Method. According to it, temporary differences and perpetual differences should be directly affirmed while transactions and activities occur. Occurring Method can be distinguished to the liability method posed out in CAS18, because of its representation of orderly logic thread.The thesis is divided into five parts. And the first part is farther divided into two parts, respectively expatiating the academic and practical importance. I elaborate the history of income tax accounting in USA, British, IASC and PRC in the second main part. The third and fourth parts are the main body of the thesis. The third part is considered as the matting for the fourth part, which is divided into three parts to comprehensively discuss the theory basis of Balance sheet liability method. In the fourth part of my thesis, the deduction of "net tax basis" is put on the foremost position. And later, I divide the transactions and activities which the corporation may deal with into eight sorts to demonstrate the occurring method logic thread. The innovations of my thesis are generalized in the fifth part.
论文关键词： 资产负债表债务法；利润表债务法；计税基础；净计税基础；
Key words（英文摘要）：www.328tibEt.cn Balance sheet liability method；Income statement liability method；Tax basis；Net tax basis；