会计准则复杂性、CFO财务专长与所得税会计操作困境

发布时间：2019-04-15 14:58

【摘要】：我国大中型企业所采用的"资产负债表债务法"是借鉴国际财务报告准则制定而成的,这套规则被认为是国际上最先进的会计准则之一,但同时也被公认为是难度最大的会计准则之一。企业若欲遵循该规则,则必须分别依照会计准则和税收法规设置两套账簿系统,实施程序复杂、成本高昂。本文发现,该规则在我国的实践中"落地困难",企业难以跟踪所有的暂时性差异变化,因而其所确认的递延所得税资产和递延所得税负债都显著低于依照会计准则所应记载的金额下限。这种现象在CFO不具备财务专长的企业更为明显。本文的结论表明,我国的会计职业界尚无法完全适应会计准则的高度复杂性。有关部门应考虑适度简化会计准则,或者发布更细致的操作指南,并加强包括所得税会计准则在内的高复杂性会计规则的研讨和培训。
[Abstract]:The "balance sheet debt method" adopted by large and medium-sized enterprises in China has been formulated with reference to international financial reporting standards. This set of rules is considered to be one of the most advanced accounting standards in the world. But it is also recognized as one of the most difficult accounting standards. If enterprises want to comply with the rules, they must set up two accounting systems according to accounting standards and tax regulations, and the implementation procedures are complex and costly. In this paper, it is found that the rule is "difficult to land" in the practice of our country, and it is difficult for enterprises to track all the changes of temporary differences. Therefore, its recognized deferred income tax assets and deferred income tax liabilities are significantly lower than the lower limit of the amount to be recorded in accordance with the accounting standards. This phenomenon is more evident in companies where CFO does not have financial expertise. The conclusion of this paper shows that the accounting profession in China is still unable to fully adapt to the high complexity of accounting standards. Departments concerned should consider simplifying accounting standards appropriately or issuing more detailed operational guidelines and strengthening the study and training of highly complex accounting rules, including income tax accounting standards.
【作者单位】：中国人民大学商学院;北京交通大学经济管理学院;
【基金】：国家社会科学基金重大项目(16ZDA029) 教育部人文社科基金项目(13YJC790223) 海外人才科研启动经费(581516021021)对本文的资助
【分类号】：F275

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