企业实施资产负债表债务法的问题及对策（Problems and Countermeasures of implementing the balance sheet debt law in Enterprises）.docVIP

企业实施资产负债表债务法的问题及对策（Problems and Countermeasures of implementing the balance sheet debt law in Enterprises） Problems and Countermeasures of implementing the balance sheet debt law in Enterprises 06-18 Presentation [Abstract] in order to regulate the recognition and measurement of enterprise income taxes and the related information, the Ministry of Finance issued the accounting standards for Enterprises No. eighteenth - income tax in February 15, 2006, the provisions of the confirmation and measurement of enterprise income taxes only using the balance sheet liability method. Although the balance sheet debt method can objectively and fairly reflect the enterprise income tax assets and liabilities, but in the actual work, the income tax of the balance sheet debt method still has some practical problems. Enterprise assets and liabilities, problems and Countermeasures I. problems existing in the implementation of the balance sheet debt law of enterprises 1., the current accounting environment and accounting concepts have not yet kept pace with the new guidelines Although Chinas newly promulgated income tax accounting standards have been implemented in listed companies since January 1, 2007, the improvement of accounting environment and the updating of accounting concepts are often lagging behind. The related accounting environment, including: the degree of separation between the new accounting standards and tax; enterprise performance evaluation system in China is not mature; the fair market imperfections in the capital market; enterprises to enter and exit mechanism is the enterprise profit mainly factors in our country with the income statement as the focus of the current situation has not yet occurred change, change the accounting concept from the view of revenue and expense to the asset liability view needs a certain period of time. 2., increase the cost of accounting treatment and the difficulty of enterprise income tax accounting Among the several ways of dealing wi