收入会计核算问题的研究应用.docVIP

收入会计核实问题研究 摘要：伴随中国社会主义市场经济体制不停完善和发展，现代企业制度逐步成熟，多种利益冲突也就越来越显著 ADDIN NE.Ref.{9EDCC7F7-52AC-4F21-AE98-B6F5B0A585A7}[1]，包含涉税各方利益冲突，突出变现为企业经营者、投资人、债权人等需要税务会计，了解企业纳税义务推行情况和税收负担，方便于为经营决议、投资决议、融资决议等提供企业涉税信息;各级税务机关需要税务会计，来进行税收征收、管理、监督和检验。对收入会计核实研究经济意义：能够完善中国收入制度和税务会计理论体系。因为中国长久计划经济体制影响，税务会计研究起步比较晚，其理论体系不够成熟。 本文经过对收入会计确定、计量、一统计和列报研究，理顺了相关收入税务会计和会计区分和联络，有利于中国收入制度深入完善和相关收入税务会计理论体系建立。收入还存在不完善地方，有待深入探讨研究。 收入经济学分析 ADDIN NE.Ref.{D5E236EE-636E-40B3-A4BF-3DA27E5C0444}[2]告诉我们,企业收入其有不一样质量层次， 收入应是质和量统一。因为会计学重视了收入质从而造成忽略了收入多少问题，由此提出部分改善收入会计核实方法。 关键词：收入；核实；质量统一；规范 Abstract: With the constant improvement of Chinas socialist market economic system and development of the modern enterprise system gradually mature, all kinds of conflicts of interest are more and more obvious, including tax related parties to the conflict of interest, highlight the cash for the enterprise operators, investors and creditors need to tax accounting, and understand the tax obligations fulfillment situation and tax burden of enterprises, so that is the management decisions, investment decisions, financing decisions and to provide business tax-related information; Tax authorities at all levels need to tax accounting, for tax collection, management, supervision and inspection. : the economic significance of the study on income accounting can perfect our countrys income tax system and accounting theory system. Because of the influence of long-term planned economy system in our country tax accounting research started relatively late, the theory system is not mature enough. Based on income accounting recognition, measurement, recording and presentation of research, straighten out the relevant income tax accounting and accounting differences and relations, help to further improve in the system of our countrys income and the income tax accounting theory system. Revenue also has drawbacks, needs further research. Revenue analysis in economics tells us that the enterprise income have different quality level, the income shoul