| 对我国所得税会计采用资产负债表债务法问题的思考 |
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| 引用本文： | 周建龙.对我国所得税会计采用资产负债表债务法问题的思考[J].技术经济,2007,26(3):124-128. |
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| 作者姓名： | 周建龙 |
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| 作者单位： | 铜陵学院,安徽,铜陵,244000 |
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| 摘 要： | 在我国所得税会计处理方法的定位上,存在着损益表债务法与资产负债表债务法之争。在对两种方法进行比较研究的基础上,认真分析了针对资产负债表债务法的各种批评意见,论证了当前我国所得税会计准则采用资产负债表债务法的必要性及其现实意义。
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| 关 键 词： | 会计准则 所得税会计 损益表债务法 资产负债表债务法 |
| 文章编号： | 1002-980X（2007）03-0124-05 |
| 收稿时间： | 2006-10-23 |
| 修稿时间： | 2006年10月23 |
Thoughts of Income Tax Auditing Adopting Balance Sheet-liability Method in China |
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| ZHOU Jian-long.Thoughts of Income Tax Auditing Adopting Balance Sheet-liability Method in China[J].Technology Economics,2007,26(3):124-128. |
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| Authors: | ZHOU Jian-long |
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| Abstract: | There exists the dispute of Balance Sheet- Liability Method and Profit Statement- Liability Method in the income tax auditing method in our country. This article firstly detailed analyses various opinion and critics of Balance Sheet-Liability Method based on comparative research on two kinds of income tax auditing method, then demonstrates necessity and operation significance of adopting Balance Sheet-Liability Method currently in our country. |
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| Keywords: | auditing standards income tax auditing profit statement- liability met hod balance sheet- liability met hod |
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