我国会计制度与税法之间的差异及协调策略研究

发布时间：2018-03-25 21:05

本文选题：税法　切入点：会计制度　出处：《华中师范大学》2013年硕士论文

【摘要】：随着经济市场化和国际化日益加强及会计改革的不断深化,会计制度与税法之间的差异日益扩大,税会差异成为我国经济转型时期的急需解决的焦点,会计制度与税法之间的表现形式,影响的因素,协调的方式等,在实务界引起了很大的反响,它关系到我国税制和会计体系的健全和完善,也成为税法和会计理论界的研究难点和热点,本文正是在这一背景下展开的研究,应用理论分析和实证研究相结合的方法,探析会税差异形成的原因,从制度和业务两个层面,探索适合我国税会差异协调的具体建议。本文首先梳理了国内外学者对税会关系研究的文献,利用前人的研究成果,着重论述了从五个方面探讨了会计制度与税法的协调问题：1.会计制度与税法的关系。在界定会计制度和税法概念的基础上,分析税法与会计制度的关系以及税会模式。2.会计制度与税法的差异分析。分别按会计要素对税会差异进行分析,在此基础上对2007-2008年我国上市公司的税会差异进行实证分析,得出会计制度与税法差异的原因是会计环境对税会差异的影响和相关利益者的利益博弈结果。3.会计制度与税法差异协调的可能。税会分离造成不利影响要求必须建立会计制度与税法协调机制,而在变革中会计制度与税法观念的相互汲取以及我国会计制度与税法制定人一致性使得会计制度与税法差异协调成为可行。4.国外处理会计制度与税法差异的借鉴。经济发展水平影响着会计制度和税法的变革,对美、法、日三国税会模式依据的政治、经济、文化特征等进行对比分析,从中吸取有益的成功经验,以找到适合我国会计制度与税法协作的有效途径。5.我国会计制度与税法协调的途径。我国会计制度与税法的差异在加强政府部门的沟通,会计制度运用中应寻求与税法的协调,税法改革中应寻求与会计制度的协调的思路上,分别按会计要素对税会差异协调进行设计,减少税会差异。本文的创新之处在于：一是依据会计环境因素对税会模式选择的机理,从博弈的角度分析税会差异的产生与协调；二是从制度和业务两个层面,按会计要素提出税会差异协调设想,具有可操作性。因而本文的研究结论可以为政府和企业协调税会提供参考意见。
[Abstract]:With the strengthening of marketization and internationalization of economy and the deepening of accounting reform, the difference between accounting system and tax law is widening day by day. The manifestation of accounting system and tax law, the influencing factors, the way of coordination and so on, have caused a great reaction in the practical circles, which is related to the perfection and perfection of tax system and accounting system of our country. It has also become the research difficulty and hot spot in the field of tax law and accounting theory. In this context, this paper, by applying the method of combining theoretical analysis with empirical research, explores the reasons for the formation of tax differences, from the two aspects of system and business. To explore the specific suggestions suitable for the coordination of tax differences in China. This article first combs the domestic and foreign scholars to the tax association relations research literature, uses the predecessor's research result, This paper mainly discusses the coordination between accounting system and tax law from five aspects: 1. The relationship between accounting system and tax law. On the basis of defining the concept of accounting system and tax law, This paper analyzes the relationship between tax law and accounting system and the mode of tax meeting. 2. The difference between accounting system and tax law is analyzed. Based on the analysis of accounting factors, the paper makes an empirical analysis of the tax differences of China's listed companies from 2007 to 2008. It is concluded that the difference between accounting system and tax law is due to the influence of accounting environment on tax differences and the result of interest game between relevant stakeholders. 3. The possibility of coordination between accounting system and tax law. Establish the coordination mechanism between accounting system and tax law, However, the mutual absorption of the concept of accounting system and tax law and the consistency between accounting system and tax code make it feasible to coordinate the difference between accounting system and tax law. 4. The reference of dealing with the difference between accounting system and tax law abroad. The level of economic development affects changes in the accounting system and tax laws, Through comparative analysis of the political, economic and cultural characteristics of the three national tax associations based on the models of the United States, France and Japan, we can draw useful and successful experiences from them. In order to find an effective way to coordinate the accounting system and tax law in our country, the way to coordinate the accounting system and tax law in our country. The difference between the accounting system and tax law in our country is to strengthen the communication between government departments, and the coordination between the accounting system and the tax law should be sought in the application of accounting system. In the reform of the tax law, we should seek the idea of coordinating with the accounting system, and design the tax differences according to the accounting elements to reduce the tax differences. The innovation of this paper lies in the following aspects: first, according to the mechanism of accounting environment factors' choice of tax meeting mode, the author analyzes the generation and coordination of tax meeting difference from the angle of game, second, from the system and business level, It is feasible to put forward the concordance of tax differences according to the accounting factors, so the conclusion of this paper can provide reference for the government and enterprises to coordinate the tax.
【学位授予单位】：华中师范大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F233;F812.42

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