设立我国企业税务会计探析

随着我国财政、税收体制的完善和会计职能的变革,税务会计与企业财务会计、管理会计之间的分工越来越明确。鉴于我国税法越来越健全、税收管理越来越严格、计算要求越来越细化。本文作者认为,借鉴一些发达国家的经验,将企业税务会计从企业财务会计、管理会计中分立出来,不仅有可能,而且很有必要。     

浅析新形势下如何做好税务会计工作

税务会计是在财务会计的形成发展过程中逐步产生和发展起来的,与财务会计有着微妙的联系。当前,我国对税务会计的研究实践基础比较薄弱．主要停留在理论方面。也由于各种原因．我国税务会计在经济发展中得不到充分发挥职能的机会。在本文中,笔者首先概述税务会计的基本原则．给予税务会计明确的定位,然后讨论税务会计与财务会计的区别与联系,并提出适合我国企业财务管理的税务会计工作模式及相应的管理措施与调整手段,希望能为企业从事高效的税务会计工作提出一些有意义的建议。     

论我国适度分离的税务会计发展模式

税务会计是会计学一个重要分支,我国税务会计研究还处在起步阶段。在分析税务会计特点的基础上,论述我国适度分离的税务会计发展模式,并对完善我国税务会计提出合理化建议,提出逐步完成税务会计与财务会计分离的思路。     

中美油气税务会计之比较分析

我国颁布了<石油天然气开采准则>,但税法对石油天然气开采的规定还存在一些不完善的地方.文章就中美在油气税务会计方面的研究进行了比较,以期对我国油气税务会计的发展有所帮助.     

中美油气税务会计之比较分析

我国颁布了《石油天然气开采准则》,但税法对石油天然气开采的规定还存在一些不完善的地方。文章就中美在油气税务会计方面的研究进行了比较,以期对我国油气税务会计的发展有所帮助。     

美国税务会计模式对我国的启示

新几年来税务会计的理论与实践研究日日益广泛起来,特别是我国应该建立怎样的税务会计模式,财务会计和税务会计的关系应该如何把握。本文通过对美国税务会计模式进行分析,并根据我国的情况,对我国建立税务会计模式提出建议。     

关于我国税务会计的几点思考

随着市场经济的发展,市场经济条件下的税收与会计目标的根本分歧是人为的作用所不可弥合的,财务会计与税务会计的分离成为一种必然。本文构建税务会计的理论体系,旨在前人研究成果的基础之上,结合我国税务会计理论研究的实际情况,发现税务会计理论研究的薄弱环节,从而明确各个阶段税务会计理论研究的方向和重点,以期对我国税务会计的理论研究能有所裨益。     

税务会计与财务会计相分离的必然性及实施措施

随着我国社会主义市场经济体制的不断发展和完善,我国的会计体制改革和税收体制改革也取得了丰硕的成果。企业会计准则、企业会计制度以及一系列税收法律法规的完善,使得财务会计与税务会计的目标逐渐出现差异,它们对会计事项的要求也随之出现了分歧,于是,税务会计与财务会计的分离问题开始引起了人们的普遍关注。税务会计与财务会计是分离还是统一,我国会计界对此仍处于争论之中。本文结合一些发达国家的经验,将企业税务会计从企业财务会计、管理会计中分离出来,并提出了税务会计和财务会计的协调发展。     

《会计研究》三十年论文质量评价——基于《中国知网》引证文献的统计分析

通过对《会计研究》1980年创刊号始至2009年末期30年间发表的学术论文总体被引用状况的统计,描述了该刊三十年发表论文被引状况的分布及在不同时期的变化规律;通过对发表论文被引频率的排名及统计分析,获得在该刊发表的本学科优秀论文和活跃作者及任职机构;通过对论文作者单位的分析,发现该刊论文作者分布服从Lotka分布。结论表明,《会计研究》30年来发表的论文总体上反映了中国会计研究的历史发展,代表了各个年代中国会计研究的相应学术水平。     

会计准则与税务处理的矛盾浅析

<正>在市场经济不断深入发展的过程中,随着税务体制的深化改革,税务部门已成为各国企事业单位财务会计报表的主要使用者。因此,会计报表在不防碍其他会计信息使用者的基础上,尽可能地满足税务部门的管理需要,应该成为会计报表的目标之一。但是,从会计报表反映税务信息的方法来看,我国当前的一些税务处理与会计基本假设和准则存在一些矛盾,譬如说,会计权责发生制与增值税之间、会计复式薄记与营业税之间、会计主体和会计假设与所得税之间等等,还有许多值得商榷的问题。本文研究这些问题与矛盾的根源,提出自己看法和解决问题的建议,并制定相应的对策,对财税工作和理论研究都有一定的指导意义。     

中国管理会计研究如何走向世界

从研究主题、理论基础与研究方法三个主要方面探讨了管理会计研究面临的关键性问题。进而采用文献回顾对《会计研究》和JMAR在1996-2006共11年发表的管理会计论文进行了统计分析,进一步验证了前述分析。最后,为中国管理会计研究如何走向世界提供了建设性意见。     

增值税会计理论初探

"财税合一"的会计模式不能适应我国会计理论建设的需要,不能适应税收国际协调的需要。解决问题的方法是建立"财税适度分离"的增值税会计模式,或执行收付实现制,或执行权责发生制。全面实行权责发生制比全面实行收付实现制具有更多优越性。笔者认为全面采用权责发生制以利增值税会计未来发展。     

A profile of European accounting research: evidence from leading research journals

This paper attempts both to advance understanding about the research profile of accounting in Europe and to evaluate the role of The European Accounting Review in the dissemination of Europe-based accounting research. Empirical evidence supporting this investigation was gathered from all the papers published in thirteen top accounting journals during the period 1992 to 1997. Our results show that (i) a vast majority of European contributions to well-regarded journals are authored by scholars affiliated to British higher education organizations. Therefore, the overwhelming dominance of British accounting academics over Europe-based accounting research posits considerable doubts on the extent to which it is correct to form the notion of European accounting research. Our results suggest that such a notion is strongly shaped by one constituency of the European setting, that is, by researchers affiliated to British higher education institutions. (ii) The European Accounting Review has played a significant role in the diffusion of Europe-based accounting research. The journal constitutes the sole venue providing international visibility to scholars of eleven continental European countries. Moreover, The European Accounting Review has published a significant proportion of contributions from scholars of the other fifteen European countries. (iii) There exists limited mobility of non-English written accounting research across European countries. Lastly, the paper posits some suggestions for further work in this area.     

Accounting in Transitional and Emerging Market Economies

The aim of this introduction is to discuss some of the challenges and problems faced by researchers who are interested in conducting research in transitional and emerging market economies and to highlight some of the key attributes and characteristics of these economies. The papers contained in this Special Section are introduced by way of providing a brief overview of their contributions and identifying other important areas that future researchers might wish to pursue.

This Special Section of European Accounting Review is devoted to publishing papers on various accounting issues in transitional and emerging market economies. In this introduction, we aim to set the scene for the papers contained in this Special Section, to highlight some of the key attributes and characteristics of transitional and emerging market economies, to provide a brief overview of the contributions published here and finally to identify some other important areas that future researchers might wish to pursue.     

Cooperation for Publication? An Analysis of Co-authorship Patterns in Leading Accounting Journals

This paper examines patterns, antecedents, and effects of (international) cooperation in accounting academia based on 7105 papers published in 15 leading accounting journals. In particular, we investigate the dissemination of different forms of cooperation, identify author characteristics that are related to the propensity of cooperation and analyze whether cooperation is associated with research performance (in terms of research impact and output). We find that scholars from Asian countries tend to be more heavily involved in international cooperation than researchers from most European countries and the USA. A Ph.D. from a leading school, a scholar's previous publication experience and a past appointment as editor or editorial board member are positively associated with the propensity for cooperation, while a researcher's current affiliation has only limited impact. Surprisingly, our findings show that cooperation is not related to a greater research impact as measured by citation numbers per paper. Finally, we find a significant negative relationship between a scholar's share of co-authored papers and his or her research output in leading accounting journals as measured by the weighted numbers of papers per author.     

CORPORATE TAX AVOIDANCE: A LITERATURE REVIEW AND RESEARCH AGENDA

Tax avoidance can range from reduction of the corporate tax burden by legitimate use of tax rules to violation of tax laws. In this paper, we endeavor to synthesize the major findings of tax avoidance research from the accounting and finance literatures over the past ten years. We consider theoretical developments and the related empirical findings about the interconnected issues of measuring tax avoidance, and the possible causes and outcomes of corporate tax avoidance. We present some ideas for further research to examine underexplored topics regarding tax avoidance.     

新会计准则下政府补助会计税务处理及其对研发加计扣除的影响

新会计准则完善了旧会计准则的不足,且对会计税务处理以及财务人员提出了更高要求。为了使企业在之后的发展过程中能更好地处理税务工作,分析新会计准则给企业经营带来的影响十分必要。基于此,文章分析了政府补助的内涵,以此为依据分析与之相关的会计核算和税务处理工作,并以当前的企业案例为依据,总结新会计准则下政府补助的会计税务处理对企业研发加计扣除产生的影响,进而为企业持续长远发展提供有参考价值的建议。     

基于税基差异分析的企业所得税与会计制度协调与对策

所得税法与会计制度的差异是由税法目标与会计目标的分离所决定的,比较、分析、研究二者间的差异亦具有十分重要的意义。本文从理论上归纳出会计制度与企业所得税法间的差异,探讨了企业所得税及其与会计制度差异存在的问题,并对所得税改革与会计制度协调提出政策性建议。     

增值税会计模式探索

本文认为现行增值税的会计处理以“代理说”为基础,会计模式完全顺从税法,没有反映增值税的真正内涵,违背了会计原则,严重地影响会计信息质量。本文建议在增值税转型之际,应该明确增值税真正身份,以“费用说”替代“代理说”,建立财税分离的增值税会计模式,给增值税在损益表中应有地位。