面向知识经济的管理创新探析

新《企业会计制度》要求企业在期末或至少在年末对短期投资等八项资产计提减值准备 ,并赋予了企业将根据自身资产状况来确定资产减值提取比例的权利 ,这与原行业会计制度相比 ,加剧了会计制度与国家税收法规的不一致性。由此引起的会计与税务差异也将大大增加。本文根据现行税

Analysis of differences between accounting income and tax income from accounting for impairment of assets

The Accounting Regulation for Business Enterprises (ARBE) requires enterprises to recognize impairmen loss of eight assets such as current investment at the end of accounting period, and qualifies enterprises to estimate the ratio of impairment loss according to the conditions of enterprises' assets itself. Compared with the old accounting regulation for industries, the ARBE is more incongruous with the national tax regulations, which arise the more differences between Accounting Income and Tax Income. This paper analyses these differences and its properties according with the current tax regulations, further, put forwad some suggestions on how to deal with the differences.