本文關(guān)鍵詞：遞延所得稅對(duì)財(cái)務(wù)報(bào)告信息質(zhì)量影響的研究　出處：《天津財(cái)經(jīng)大學(xué)》2013年碩士論文　論文類(lèi)型：學(xué)位論文

  更多相關(guān)文章： 所得稅會(huì)計(jì) 遞延所得稅 遞延所得稅費(fèi)用 財(cái)務(wù)報(bào)告信息質(zhì)量

【摘要】：從所得稅會(huì)計(jì)準(zhǔn)則的發(fā)展來(lái)看,對(duì)所得稅會(huì)計(jì)處理方法的選擇上,《財(cái)務(wù)會(huì)計(jì)準(zhǔn)則公告第109號(hào)》和《國(guó)際會(huì)計(jì)準(zhǔn)則第12號(hào)》都明確規(guī)定運(yùn)用資產(chǎn)負(fù)債表債務(wù)法,這說(shuō)明資本市場(chǎng)的投資者出于對(duì)競(jìng)爭(zhēng)市場(chǎng)戰(zhàn)略決策的需求,相比以前更加重視企業(yè)財(cái)務(wù)狀況與長(zhǎng)期經(jīng)營(yíng)成果。因此,符合資產(chǎn)與負(fù)債內(nèi)涵的遞延所得稅資產(chǎn)和遞延所得稅負(fù)債項(xiàng)目更加體現(xiàn)“資產(chǎn)負(fù)債觀(guān)”的理念。在收益計(jì)量理念由“收入費(fèi)用觀(guān)”轉(zhuǎn)向“資產(chǎn)負(fù)債觀(guān)”的趨勢(shì)下,我國(guó)從2007年起開(kāi)始實(shí)施體現(xiàn)資產(chǎn)負(fù)債觀(guān)的《企業(yè)會(huì)計(jì)準(zhǔn)則第18號(hào)一一所得稅》,其頒布和實(shí)施體現(xiàn)了我國(guó)所得稅會(huì)計(jì)處理方法的國(guó)際趨同。 所得稅會(huì)計(jì)準(zhǔn)則的頒布實(shí)施改變了中國(guó)所得稅會(huì)計(jì)處理方法,這影響著所得稅會(huì)計(jì)信息的質(zhì)量。自企業(yè)會(huì)計(jì)準(zhǔn)則頒布實(shí)施以來(lái),針對(duì)遞延所得稅與財(cái)務(wù)報(bào)表質(zhì)量的關(guān)系這一問(wèn)題,目前學(xué)術(shù)界的研究還比較少。已有研究主要分析我國(guó)第18號(hào)所得稅會(huì)計(jì)準(zhǔn)則實(shí)施前后的對(duì)比、國(guó)內(nèi)外所得稅會(huì)計(jì)準(zhǔn)則的對(duì)比以及對(duì)第18號(hào)所得稅會(huì)計(jì)準(zhǔn)則的闡釋等方面。在體現(xiàn)資產(chǎn)負(fù)債觀(guān)的國(guó)際趨勢(shì)下,我國(guó)貫徹實(shí)施“資產(chǎn)負(fù)債表債務(wù)法”已經(jīng)多年,文章通過(guò)規(guī)范分析與實(shí)證分析相結(jié)合的方法,圍繞著“遞延所得稅資產(chǎn)”和“遞延所得稅負(fù)債”兩個(gè)項(xiàng)目進(jìn)行分析,結(jié)合一些替代變量來(lái)量化財(cái)務(wù)報(bào)告信息的可靠性和相關(guān)性,從多個(gè)角度出發(fā),分析所得稅會(huì)計(jì)準(zhǔn)則的實(shí)施效果。最終得到以下結(jié)論：在可靠性方面,采用資產(chǎn)負(fù)債表債務(wù)法以來(lái),所得稅項(xiàng)目與會(huì)計(jì)信息的可靠性顯著相關(guān),證明所得稅會(huì)計(jì)準(zhǔn)則的實(shí)施有助于提高財(cái)務(wù)信息的可靠性。在相關(guān)性方面,遞延所得稅費(fèi)用項(xiàng)目與會(huì)計(jì)信息的相關(guān)性(即股價(jià))呈現(xiàn)出顯著相關(guān),證明遞延所得稅項(xiàng)目對(duì)于提高財(cái)務(wù)信息的相關(guān)性質(zhì)量做出了一定的貢獻(xiàn)。同時(shí)認(rèn)為,企業(yè)可能會(huì)通過(guò)控制遞延所得稅項(xiàng)目進(jìn)行盈余管理,從而降低財(cái)務(wù)報(bào)告信息質(zhì)量。
[Abstract]:From the development of income tax accounting standards, on the choice of income tax accounting treatment. Both the Financial Accounting Standards Bulletin No. 109 and the International Accounting Standards No. 12 explicitly stipulate the use of the balance sheet approach, which indicates that investors in the capital market need to make strategic decisions in competitive markets. Compared with the past, more attention is paid to the financial situation and long-term operating results of enterprises. The deferred income tax assets and deferred income tax liabilities, which accord with the connotation of assets and liabilities, embody the concept of "assets and liabilities". The concept of income measurement is changed from "income and expenses" to "assets and liabilities". Under the trend. Since 2007, China began to implement the Accounting Standard No. 18 (income tax), which embodies the concept of assets and liabilities, and its promulgation and implementation reflect the international convergence of accounting methods of income tax in China. The promulgation and implementation of income tax accounting standards have changed the treatment of income tax accounting in China, which affects the quality of income tax accounting information. In view of the relationship between deferred income tax and the quality of financial statements, the current academic research is still relatively few. The existing research mainly analyzes the comparison before and after the implementation of China's income tax Accounting Standard No. 18. The comparison of income tax accounting standards at home and abroad and the interpretation of income tax accounting standard No. 18. Under the international trend of reflecting the concept of assets and liabilities, our country has implemented the balance sheet liability Law for many years. Through the combination of normative analysis and empirical analysis, this paper focuses on "deferred income tax assets" and "deferred income tax liabilities". Combined with some alternative variables to quantify the reliability and relevance of financial reporting information, from a number of perspectives, the implementation of income tax accounting standards is analyzed. Finally, the following conclusions are obtained: in terms of reliability. Since the adoption of the balance sheet method, the reliability of income tax items and accounting information is significantly related, which proves that the implementation of income tax accounting standards helps to improve the reliability of financial information. Deferred income tax items and accounting information (that is, stock price) show a significant correlation, which proves that deferred income tax items to improve the quality of financial information relevance made a certain contribution. Companies may manage earnings by controlling deferred income tax items, thereby reducing the quality of financial reporting information.
【學(xué)位授予單位】：天津財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類(lèi)號(hào)】：F810.6

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