摘要
在我国所得税会计处理方法的定位上,存在着损益表债务法与资产负债表债务法之争。在对两种方法进行比较研究的基础上,认真分析了针对资产负债表债务法的各种批评意见,论证了当前我国所得税会计准则采用资产负债表债务法的必要性及其现实意义。
There exists the dispute of Balance Sheet- Liability Method and Profit Statement- Liability Method in the income tax auditing method in our country. This article firstly detailed analyses various opinion and critics of Balance Sheet-Liability Method based on comparative research on two kinds of income tax auditing method, then demonstrates necessity and operation significance of adopting Balance Sheet-Liability Method currently in our country.
出处
《技术经济》
2007年第3期124-128,共5页
Journal of Technology Economics
关键词
会计准则
所得税会计
损益表债务法
资产负债表债务法
auditing standards
income tax auditing
profit statement- liability met hod
balance sheet- liability met hod
