论我国税务会计信息披露研究--雷婉蓉3.27.docVIP

论我国税务会?计信息披露?研究1．导言……………………………………………………………………………………1 1.1 税务会计信?息披露研究?背景………………………………………11.2 税务会计信?息披露研究?意义………………………………………21.3 税务会计信?息披露研究?内容。………………………………………22.税务会计信?息概述………………………………………………………………2 2.1税务会计?信息的概念?………………………………………………………2 2.2税务会计?信息质量要?求…………………………………………………33.税务会计信?息披露的现?状及问题………………………………………33.1我国税务?会计信息披?露的内容………………………………………33.2我国税务?会计信息披?露的现状………………………………………3 3.3 目前我国税?务会计信息?披露的存在?的问题……………………4…4．如何改进我国税?务会计信息?披露的策略?……………………………4… 4.1 税务会计信?息披露意义?………………………………………………44.2改进税务?会计信息披?露的设想………………………………………54.2.1在计税会?计报表附注?的主要内容?中着手………………………64.3 税务会计信?息披露的改?进措施……………………………………65. 结论………………………………………………………………………………7 参考文献………………………………………………………………………………7摘要：随着市场经?济的发展，市场经济环?境下的税收?和会计目标?的根本分歧?是人为的作?用所不可拟?合的，财务会计与?税务会计的?分离成为一?种必然。本文是对税?务会计信息?的披露的研?究，旨在前人研?究的基础上?，结合我国税?务会计信息?理论的实际?情况，发现税务会?计信息理论?研究的方向?及重点，以期对我国?税务会计信?息理论的研?究能有所裨?益。在按照税法?及会计准则?分离程度不?同，税务会计存?在三种定义?：完全统一说?、相互独立说?及依存关系?说。我国的税务?会计模式在?某些方面和?日本接近，在更多方面?则与法国相?同。本文对我国?税务会计信?息的披露，从多种角度?，多种方法对?其在我国的?现状及存在?问题进行分?析及改进。关键词：税务会计、财务会计、信息披露Abstr?act:?with the devel?opmen?t of marke?t econo?my,?the funda?menta?l diffe?rence?s in?the marke?t econo?my envir?onmen?t?tax?and accou?nting? goal?is the human??role?can not be?fitte?d,?the separ?ation? of finan?cial accou?nting??and tax accou?nting??has becom?e an inevi?table?.?This paper??is a?study??on?tax accou?nting?infor?matio?n?discl?osure?,?aims at?the previ?ous studi?es,?combi?ned with the actua?l situa?tion of?the tax?accou?nting??theor?y in our count?ry,?found? that the taxac?count?ing?infor?matio?n theor?y resea?rch?direc?tion and key,?in order? to?benef?itthe??resea?rch of tax?accou?nting??theor?y in china?.?In accor?dance? with the?tax law and?accou?nting? stand?ards?of diffe?rent?tax accou?nting??degre?e of separ?ation?,there? are three? kinds? of defin?ition?s: the compl?ete reuni?ficat?ion of that,indep?enden?t?and?inter?depen?dent relat?ionsh?ip?that?said.?Our?tax accou?nting? model??in some?aspec?ts and?Japan? close?r,?more?is?the sam