财产权利的计量规则与企业利润的可分享性

发布时间：2018-03-23 18:25

本文选题：会计制度　切入点：民商经济法　出处：《财贸经济》2008年07期

【摘要】：世界文明史上先后诞生了两类会计规则:一是遵循民商经济法的、追求公共利益的会计制度;二是面向证券市场的、谋求私人利益的会计准则。我国2007年开始实施的企业会计准则本质上属于后者,它严重地削弱了税法的微观运行基础。会计报表上记载的利润总额不代表企业新增的确定性财产权利,从而具有"不可分享性"。本文检讨了企业会计立法中的理论偏差,文章认为,为贯彻税收公平原则和税收效率原则,会计法规必须遵循税收法规。民商法规定的财产权利计量规则和经济法(尤其是财税法)规定的企业收益分享规则,应当构成会计法规的主要内容。
[Abstract]:In the history of world civilization, two kinds of accounting rules have been born: one is to follow the civil and commercial economic law and pursue the public interest accounting system; the other is to face the securities market. Accounting standards for private interests. The accounting standards for enterprises that our country began to implement in 2007 belong to the latter in essence. It seriously weakens the microcosmic operating basis of the tax law. The total profits recorded in the accounting statements do not represent the new deterministic property rights of the enterprise, and thus have "non-shareability". This paper reviews the theoretical bias in the enterprise accounting legislation. The article holds that in order to implement the principle of tax fairness and tax efficiency, the accounting laws and regulations must follow the rules of measuring property rights and the rules of enterprise income sharing stipulated by the Civil and Commercial Law and the Economic Law (especially the Financial and tax Law). It shall constitute the main content of accounting laws and regulations.
【作者单位】：中国人民大学商学院;中国人民大学商学院会计系;中国人民大学法学院;
【基金】：国家社会科学基金(07CJY011) 教育部“新世纪优秀人才支持计划” 财政部“全国会计学术带头人后备人才计划”项目阶段成果。
【分类号】：F233

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