会计制度与税法差异的比较分析与协调.pdfVIP

毕业论文范文模板 会计制度与税法差异的比较分析与协调 摘 要 随着我国经济市场化和国际化的日益加强，会计改革和税制改 革也在不断地深化，在这一过程中，基于会计准则的财务会计与基 于税法的税务会计之间的差异呈现日益扩大的趋势。但会计制度和 税法由于历史及现实的原因要求两者有机协调。建立纳税影响下的 会计运行机制，既能保证会计原则的有效性，又能做到税务处理的 合理性。2007 年新 《企业会计准则》的实施和 2008 年新 《企业所 得税法》的实施使得财务会计与税务会计确认、计量方面出现新的 差异。在此制度背景下，本文旨在通过研究目前我国财务会计与税 务会计确认、计量的差异，分析造成两者差异的深层次原因，揭示 两者差异协调的可行性，并且从制度层面和业务层面上探求协调的 可行思路。 文章在总结国内外学者对此问题研究成果的基础上，主要从以 下几方面对该问题进行了研究和论述：首先，从财务会计与税务会 计确认、计量的差异根源入手，侧重从目标与原则两方面，对财务 会计与税务会计确认、计量的差异进行论述。其次，阐述了财务会 计与税务会计确认、计量的相关理论，为进一步分析两者确认、计 量的差异奠定基础。然后，详细阐明了财务会计与税务会计具体交 易事项在确认、计量方面存在的差异。最后，在综合上述分析、比 较的基础上，提出了协调财务会计与税务会计确认、计量的思路。 毕业论文范文模板 关键词：会计制度，税法，差异，协调 毕业论文范文模板 The Analysis and Coordination in the difference between Accounting System and Tax ABSTRACT With the mercerization of the economy and the increasing internationalization, China’s accounting reform and tax reform has been to deepen. In this process, the difference between financial accounting and tax accounting becomes bigger and bigger. The enforcement of Accounting Standards for Business Enterprises and Enterprise Income Tax Law make the new difference appear. In the background of such a new system against, by studying the differences of recognized and measurement between financial accounting and tax accounting, in search of the primary reasons. Then reveal the feasibility of harmonizing. At the conclusion of domestic and foreign scholars on this issue on the basis of research results，Article mainly from the following aspects to studied and discussed. First, research on the reason why there are so many differences between financial accounting and tax accounting. There are two mainly