会计之资产负债表债务法探讨

随着"兼容"多种计量属性、以资产负债表为重心的新<企业会计准则>的实施,会计与税法的游戏规则渐行渐远,会计所得与应税所得的差异即所得税会计差异日益扩大,如何顺利地实现二者的衔接与协调,不仅关系到会计信息的质量,也关系到企业所得税的缴纳与征收.

A Study on the Balance Sheet Liability Approach

After the New Accounting Criteria of Enterprises was put in practice,which is compatible with different measurement attributes and attaches most importance to the balance sheet,the differences between accounting income and the taxable income increasingly become distinct.How to link up each other successfully and make them harmonious is related with not only the quality of the accounting information,but also the pay and collection of income tax on enterprises.The paper begins with the analysis of the root of income tax accounting diversity, which refers to the change of net asset,and then lucubrates tax base about asset and debt,as well as the meaning and extension of the temporary difference and the permanent difference,trying to find a more brief and effective way to bring the balance sheet liability method into effect.