| 税务会计理论特征的中美比较及其差异原因 |
| |
| 引用本文： | 侯铁建,董盈厚. 税务会计理论特征的中美比较及其差异原因[J]. 税务与经济, 2010, 0(3) |
| |
| 作者姓名： | 侯铁建 董盈厚 |
| |
| 作者单位： | 1. 徐州师范大学,经济学院,江苏,徐州,221116
2. 辽宁大学,工商管理学院,辽宁,沈阳,110136 |
| |
| 摘 要： | 作为会计制度安排,尽管中美都采纳独立税务会计模式,却具有不同的理论辩解特征。比较中美税务会计的客观差异,从历史与逻辑角度搜寻差异背后的内在线索,其原因在于中美税务会计理论的成因存在差异。
|
| 关 键 词： | 税务会计理论 中国 美国 差异 |
The Comparison Between the Characteristics of Tax Accounting Theories of China and U.S. and the Reason for Its Differences |
| |
| Hou Tie-jian,Dong Ying-hou. The Comparison Between the Characteristics of Tax Accounting Theories of China and U.S. and the Reason for Its Differences[J]. Taxation and Economy, 2010, 0(3) |
| |
| Authors: | Hou Tie-jian Dong Ying-hou |
| |
| Abstract: | Despite the United Sates and China adopt their independent tax accounting models respectively because of the accounting system arrangement,their characteristics of theoretical justification are quite different.The reason for its differences lies in the different causes between Chinese and American tax accounting theories from the perspective of history. |
| |
| Keywords: | tax accounting theory China America difference |
| 本文献已被 CNKI 万方数据 等数据库收录！ |
|
