我国企业税务信息披露模式的反思与构建

会计环境的变化诱致新的会计信息需求,进而使会计披露得以发展,会计披露的变迁过程直观地表现为会计披露范围和内容不断扩大的过程.税务信息缺失与税务信息需求的矛盾,对会计披露内容和方式提出了新的要求,促使会计信息披露含量增加以满足相关利益者对税务信息需要.为此,文章在界定税务信息与技露概念的基础上,首先论述了我国现行税务信息披露模式,然后分析了税务信息披露的必要性,最后提出了构建税务信息披露模式的一些建议.

Reflection and Construction of Disclosure Mode of Tax-related Information

The changes of accounting environment result in the new demand of accounting information,and then urge the de velopment of accounting information disclosure.The change of accounting disclosure is an expanding process of disclosure scope and content.The contradiction between tax information loss and tax information demand puts forward new requirements on ac counting disclosure,and impel the increase tax-related information for meeting the stakeholders’ needs.Based on the defini tion of tax information and disclosure,this paper discusses the disclosure mode of tax-related information.Then,the paper an alyzes the necessity of disclosing the tax-related information.Finally,suggestion about the disclosure of tax-related information is put forward.