财务会计与经济管理知识分析准则

1、/ / / / 吧会计准则昂绊所得税法分离的办经济的运行机制坝探讨捌- incom袄e tax a百ccounti昂ng stan凹dards s胺eparate鞍 econom埃ic oper哀ation m佰echanis癌m瓣自1992年1百1月颁布企业半会计准则以来哎，我国会计准则盎哎共经历四次较为埃重大的修改，实澳现了我国会计准靶则与国际财务报按告准则的实质性坝趋同，企业的会捌计信息质量也得稗到了逐步提升。鞍随着会计准则的般不断变迁，会计白准则与所得税法碍完成了从统一到办分离的过程(以八下简称八“颁会计把阿税法分离皑”袄)，而且分离程芭度逐步扩大。凹“艾会计背背税法分离奥”拌使会计核

2、算的独唉立性加强，但也败产生了负面的经岸济后果，如滥用肮会计政策，造成矮会计信息不对称爸等等。因此，如稗何正确认识芭“胺会计笆敖税法分离袄”搬的必然性、如何案直面其经济后果哀、如何规范会计耙处理显得十分必芭要。案Since N摆ovember矮 1992, 板promulg办ated th蔼e accou佰nting s凹tandard阿s for e胺nterpri般ses , 啊the Chi凹na acco稗unting 扒standar邦ds (1) 背a total皑 of 4 t俺imes mo把re sign伴ificant阿 change把s, real颁izes ou半r 靶

3、country按 the su啊bstanti伴al conv拜ergence般 with i扳nternat翱ional f艾inancia澳l repor搬ting st搬andards白 accoun稗ting st柏andards肮, the e案nterpri拜se acco凹unting 昂informa班tion qu懊ality h稗as been搬 gradua敖lly imp啊roved. 柏With ch瓣anging 昂account案ing pri败nciples疤, accou办nting s疤tandard佰s and i扳ncome t哎ax law 坝from

4、 un斑ificati耙on to t碍he sepa搬ration 稗of the 疤process案 (herei凹nafter 啊referre斑d to as碍 accou瓣nting -安 separa拜tion of碍 the ta搬x law)扒, and t凹he degr唉ee of s哎eparati巴on grad巴ually e捌xpandin背g. Acc氨ounting伴 - sepa啊ration 蔼of the 碍tax law柏 to re拔inforce颁 the in按depende吧nce of 八the acc吧ounting矮, but a案lso

5、pro稗duced a般 negati版ve econ伴omic co拔nsequen爱ces, su伴ch as a笆buse of安 accoun败ting po罢licy, a癌ccounti按ng info昂rmation爸 asymme肮try and艾 so on.盎 Theref矮ore, ho胺w to co癌rrectly疤 unders袄tand th隘e neces暗sity of跋 accou绊nting -唉 separa芭tion of懊 the ta笆x law,搬 how to伴 face t佰o face 罢with it败s econo熬mic con百se

6、quenc拌es, how把 to reg胺ulate t肮he acco捌unting 袄treatme案nt is v奥ery nec胺essary.八 颁一、会计准则变皑迁与会计瓣碍税法的逐步分离白A, acco捌unting 柏standar熬ds and 败account摆ing cha芭nge - t板he grad扳ual sep笆aration班 of the懊 tax la俺w 耙1992年以前傲，我国实行以计案划经济为主的经爱济体制，会计制岸度与所得税法的霸规定基本一致。埃1992年11绊月，财政部颁布岸了企业会计准疤则，引入了国熬际通行的会计惯艾例，其中最具代笆表性的是会

7、计稳暗健性原则(也可爸称之为谨慎性原疤则)。会计稳健败性原则和税收公俺平原则不相容，艾税收依据公平原爸则要求税收征管败的公平，也要求摆对会计利润的公版平征税；会计稳摆健性原则却要求唉公司对收入和损霸失的确认采取谨蔼慎的策略，即尽暗量确认损失和谨拔慎确认收入。正败是1992年的巴会计改革，使得背我国企业的会计熬利润与税收所得班首次出现了明显罢的差异，由此拉昂开我国会计准则扳与所得税法分离白的序幕。按1992 ye昂ars ago爱, our c百ountry 懊execute芭s is gi白ven pri癌ority t敖o with 爱planned安 econom芭y of th邦e ec

8、ono皑mic sys按tem, th蔼e provi矮sions o艾f the a拌ccounti绊ng syst罢e奥m and i翱ncome t耙ax law.柏 In Nov爱ember 1傲992, th般e minis白try of 蔼finance拌 issued挨 accou霸nting s拌tandard安s for e俺nterpri拜ses, t皑he intr背oductio斑n of in邦ternati捌onally 懊accepte艾d accou霸nting p按ractice奥s, one 拔of the 昂most re挨present皑ative i蔼

9、s the a昂ccounti盎ng cons昂ervatis芭m princ疤iple (a瓣lso cal搬led the奥 princi按ple of 罢caution跋). Acco班unting 昂conserv版atism p百rincipl袄e and t罢ax equi巴ty prin碍ciple a安re inco暗mpatibl安e, taxe肮s based背 on the版 princi瓣ples of巴 fairne吧ss dema靶nded ta罢x colle叭ction a胺nd admi伴nistrat安ion of 瓣justice熬, and a肮lso

10、req扮uest to斑 accoun伴ting pr昂ofits t暗ax just阿ice; Ac胺countin芭g conse昂rvatism哀 princi安ple has拜 requir阿ed comp俺anies t搬o incom昂e and l啊oss con凹firmed 按to take柏 pruden坝t strat凹egy, na凹mely to颁 affirm矮 income白 loss r岸ecognit半ion and挨 cautio蔼n. Acco袄unting 皑reform 捌in 1992奥, is wh拌at make翱s our c捌ountry 安

11、enterpr靶ise acc捌ounting啊 profit耙 and in俺come ta胺x for t傲he firs坝t time 胺there i瓣s an ob澳vious d盎ifferen埃ce, thu耙s opene阿d the p般relude 佰of the 斑separat爱ion of 袄account疤ing sta板ndards 扒and inc案ome tax皑 law of疤 our co敖untry. 摆为了进一步贯彻半国际通行的会计拜原则，适应我国稗社会主义市场经碍济发展的需要，瓣加强股份有限公耙司会计工作，维胺护投资者和债权暗人的合法权益，隘1998

12、年，财唉政部颁布的股芭份有限公司会计背制度进一步扩佰大了会计稳健性办原则的使用范围碍，加大了企业在跋会计政策选择方败面的自主权。如摆企业应计提四项扳准备(短期投资隘跌价准备、存货瓣跌价准备、长期蔼投资减值准备和背应收款项坏账准霸备)、开办费的绊摊销由不少于5颁年改为不超过5扮年。相比会计准啊则，所得税法却班无多大变动，特啊别是在所得税的败税前扣除办法上埃并未出台新的规疤定，导致199按8年的会计改革碍进一步加大了我捌国凹“邦会计氨岸税法分离白”傲的程度。昂In orde叭r to fu胺rther i案mplemen版t the i疤nternat跋ionally蔼 accept扳ed acc

13、o埃unting 扳princip癌les, to笆 adapt 隘to the 胺need of稗 the de艾velopme摆nt of t傲he soci胺alist m坝arket e昂conomy 盎in our 绊country般, stren百gthen c案o., LTD伴., the 办account巴ing wor斑k, safe盎guard t肮he legi扒timate 昂rights 斑and int挨erests 氨of inve氨stors a背nd cred绊itors, 败in 1998拜, the m邦inistry唉 of fin板ance is瓣su

14、ed th靶e co.,巴 LTD. A癌ccounti肮ng syst敖em to 八further扒 expand蔼 the sc坝ope of 案account盎ing con叭servati皑sm prin八ciple, 疤increas板ed the 跋enterpr阿ise in 扮the cho邦ice of 澳account斑ing pol颁icy aut版onomy. 澳Such as皑 provis办ion for稗 four c拜ompanie办s shoul耙d prepa案re (sho凹rt-term搬 invest般ment wr芭ite-dow扳n, inve碍

15、ntory w搬rite-do俺wn, lon胺g-term 瓣investm癌ent dep坝reciati伴on rese罢rves an案d accou半nts rec佰eivable笆 bad de摆bts pre把paratio熬n), amo安rtizati佰on of o懊rganiza阿tion ex瓣penses 芭from no隘t less 稗than fi稗ve year哎s to no佰 more t半han fiv暗e years碍. Compa翱red wit扒h the a案ccounti袄ng stan昂dards a坝nd inco暗me tax 鞍law

16、has隘 little安 change板s, espe搬cially 伴on the 岸pre-tax摆 deduct疤ion of 扳income 白tax mea拔sures d疤id not 吧issue n鞍ew regu昂lations败, led t安o the 1捌998 acc澳ounting叭 reform扒 furthe蔼r incre昂ased th吧e degre佰e of th拔e separ巴ation o爸f accou案nting, 凹tax law傲s in ou隘r count伴ry. 搬2001扳年开始实行的霸企业会计制度肮，将各行业的会澳计核算进行统一拜

17、规范，完成了我奥国会计发展史上搬一次非常重要的敖改革。相比19熬98年的会计改斑革，这次会计改癌革所影响的范围坝更为广泛，且在按“颁会计耙霸税法分离盎”敖的路上又迈出了拔一大步。如企癌业会计制度扩懊大了减值准备的扳计提范围，要求奥企业计提八大减捌值准备(短期投敖资跌价准备、坏疤账准备、存货跌昂价准备、长期投肮资减值准备、委啊托贷款减值准备搬、固定资产减值白准备、在建工程背减值准备、无形爸资产减值准备)隘，且减值准备可啊以在以后年度进埃行转回；开办费俺的摊销年限改为袄一次性摊销完毕邦。这些改革措施拌的直接后果是，阿企业会计利润与翱税收所得之间的翱差异扩大，也由摆此引发了200哀3年4月国家税昂务

18、总局45号文版件的出台。该文坝件提到：耙“傲自2001年艾企业会计制度氨(财会字20癌0025号)啊执行以来，基层啊税务机关和许多扳企业财务人员普爸遍反映，税法与疤会计制度适度分般离是必要的，但佰差异也需要协调昂。为减轻纳税人扳财务核算成本和佰降低征纳双方遵败从税法的成本，吧有利于企业所得鞍税政策的贯彻执绊行和加强征管矮叭现就贯彻执行企暗业会计制度需要哎调整的若干所得扒税政策问题通知拔如下爸”癌文件的出台无疑澳承认了差异的存霸在，并允许企业皑进行纳税调整。阿该文件的出台并氨没有使企业的案“霸会计艾佰税法分离拔”鞍程度得到显著的隘降低，反而呈逐坝步上升趋势。昂In 2001芭 began 艾to

19、 impl邦ement t肮he ent肮erprise安 accoun挨ting sy柏stem, 翱will be爱 standa碍rdized,埃 and th扮e indus碍try acc埃ounting哀 comple绊ted the疤 reform哀 of acc疤ounting扒 histor捌y of th唉e last 败time is蔼 very i班mportan柏t in 跋China跋. Compa碍red wit叭h the 1八998 acc挨ou拌nting r笆eform, 哀the acc吧ounting疤 reform柏 affect皑ed by b百r

20、oader,稗 and in按 the se皑paratio斑n of ac百countin扳g, tax 凹law and爱 took a鞍 big st佰ep on t懊he road叭. Such 靶as the 安enterp邦rise ac俺countin叭g syste板m to e啊xpand t昂he impa败irment 扒provisi坝on, req岸uire co办mpanies佰 to mak摆e the e叭ight im氨pairmen胺t (shor百t-term 邦investm拔ent wri艾te-down百, provi澳sion fo肮r bad d

21、暗ebt, in邦ventory班 write-阿down, i凹mpairme唉nt of l班ong-ter拜m inves叭tment, 斑entrust耙 loan i埃mpairme案nt, the班 impair岸ment of白 fixed 爸assets,颁 impair扒ment of柏 projec傲ts unde挨r const白ruction坝, intan敖gible a吧ssets d岸eprecia八tion re氨serves)背, and t翱he impa般irment 啊loss ca笆n be tu案rned ba矮ck in t柏he futu背re;

22、 Org把anizati绊on expe凹nses fi爸xed num啊ber of 懊year of敖 the am板ortizat摆ion of 疤the one暗-off am鞍ortizat拔ion ins笆tead. I巴s the d芭irect c扳onseque巴nce of 癌these r叭eforms,阿 enterp办rises e挨xpand t艾he diff澳erence 叭between俺 accoun背ting pr扮ofit an阿d tax i凹ncome, 笆which l版ed to 4按5 # Ap翱ril 200挨3, the 爱state a按

23、dminist靶ration 班of taxa艾tion. T熬he : s捌ince 20肮01, en白terpris罢e accou叭nting s把ystem (扳account扮ing wor疤d 2000霸 no. 2罢5), the跋 tax au按thority背 at the啊 grass-吧roots l伴evel an把d many 按enterpr吧ise fin按ancial 鞍personn板el gene办rally r颁eflect,唉 modera艾te sepa翱ration 敖between翱 tax la氨w and a稗ccounti皑ng syst暗

24、em is n办ecessar哎y, but 霸differe敖nces al癌so need捌 coordi叭nation.矮 In ord安er to a安lleviat捌e taxpa佰yers fi昂nancial八 accoun懊ting co笆st and 耙reduce 搬the cos拔t of bo俺th side坝s to co奥mply wi熬th tax 凹law of 埃the tax把payers 皑and pub盎licans,埃 conduc拜ive to 版the imp矮lementa昂tion of巴 enterp笆rise in澳come ta埃x po

25、lic疤ies and奥 streng扳then th败e colle版ction a耙nd admi俺nistrat案ion.版. is n爸ow carr按ying ou摆t the a袄ccounti碍ng syst哀ems of 拌enterpr傲ises ne搬ed to a捌djust s叭ome of 白the inc伴ome tax八 policy肮 issues按 notice阿 as fol般lows.芭. u稗ndoubte把dly ack背nowledg稗ed the 碍existen伴ce of d斑ifferen拌ces, an扒d allow霸s compa澳ni

26、es to拌 pay ta版xes is 埃adjuste半d. The 艾 not ma袄ke the 跋enterpr哎ise in 把accoun盎ting - 伴separat半ion of 巴the tax肮 law i把s signi办ficantl盎y reduc昂ed, ins昂tead, h袄ave bee昂n gradu笆ally ri癌sing tr昂end. 爱2006阿年，我国对会计瓣准则再次进行了稗大幅修改，财政班部颁布了包括1扒项基本准则和3捌8项具体准则的八企业会计准则扮，并于200拜7年开始正式实盎施。这次改革基翱本实现了我国会啊计准则与国际财阿务报告准则的实

27、敖质性趋同，其最哎大的亮点就是大懊量引入公允价值拔的计量属性，即碍在23项会计准阿则中均涉及公允碍价值的计量。但胺所得税法只认可稗历史成本计量，埃因此，公允价值埃的引入，进一步跋扩大了会计利润埃坝税收所得差异，跋在原有差异存在靶的基础上，又产跋生了计量属性的半偏离，加大了会办计准则与所得税疤法的分离程度。暗In 2006奥, signi拌ficant 挨changes半 w阿as cond唉ucted a阿gain in拜 accoun般ting st瓣andards癌 in our芭 countr背y, the 吧ministr版y of fi跋nance i安ssued i扒ncludin

28、百g 1 bas爸ic stan凹dard an耙d 38 sp笆ecific 败standar邦ds of t瓣he acco艾unting 胺standar碍ds for 熬enterpr伴ises ,颁 and in叭 2007 o安fficial隘ly impl坝emented疤. This 凹reform 柏basical按ly achi般eved th岸e subst埃antial 摆converg鞍ence wi版th inte袄rnation暗al fina爸ncial r傲eportin昂g stand绊ards ac艾countin按g stand捌ards, t靶he b

29、igg疤est bri靶ght spo案t is th摆e intro肮duction颁 of fai挨r value板 measur霸ement a肮ttribut凹e, name翱ly in 2拜3 accou巴nting s啊tandard疤s relat芭ing to 板the fai伴r value扳 measur俺ement. 唉But the凹 income胺 tax ac霸t only 芭recogni艾zed the鞍 histor按ical co巴st meas碍urement颁, there把fore, t半he intr鞍oductio疤n of fa拌ir valu碍

30、e, to f癌urther 败expand 癌the acc暗ounting斑 profit疤 - tax 爱income 哎differe百nce, on扳 the ba靶sis of 拔the ori八ginal d肮ifferen皑ces exi皑st, and疤 deviat佰ion fro艾m the m鞍easurem版ent att奥ributes把, incre艾ased th矮e degre懊e of se颁paratio吧n of ac懊countin扒g stand翱ards an靶d incom蔼e tax l背aw. 半图会计哎胺税收差异绝对值佰的年度变化趋势蔼Fi

31、gure 安- accou笆nting t碍ax diff伴erences袄 betwee氨n the a澳bsolute拌 value 芭of annu癌al vari翱ation t暗rend 罢综上所述，我国巴会计准则变迁的笆趋势适应了市场袄经济，尽量满足扒了投资者、债权昂人的需要，但弱胺化了会计信息也懊应满足宏观管理懊部门的需要，如半满足税收的需要皑，导致我国会计氨准则和所得税法把的分离程度在不柏断加大。为了更挨为形象地阐述会伴计准则与所得税唉法的逐步分离，岸下图描述了19翱95年以来会计八利润与税收所得背差异绝对值的平败均值(mean埃)和中位数(m俺edian)的罢年度变化趋势败绊

32、。颁To sum 艾up, the爱 trend 拜of Chin摆as acc拌ounting扮 standa氨rds cha绊nge to 奥adapt t鞍o the m背arket e败conomy,败 try to矮 meet t癌he need坝s of th奥e inves吧tors, c百reditor凹s, but 肮weaken 斑the acc澳ounting俺 inform昂ation s叭hould a扮lso mee奥t the n邦eeds of背 macroe澳conomic坝 埃managem按ent, su矮ch as m伴eet the柏 needs 绊o

33、f the 敖tax, le熬d to Ch懊inas a版ccounti熬ng stan扮dards a俺nd inco唉me tax 澳law of 澳the deg耙ree of 安separat蔼ion was八 increa袄sing. I笆n order皑 to mor岸e image皑 on acc捌ounting柏 standa暗rds and暗 income霸 tax la般w of th斑e phase皑 separa安tion, b搬elow de鞍scribes跋 the di佰fferenc颁es betw疤een acc挨ounting蔼 profit版 and t

34、a傲x incom哎e since八 1995, 柏the abs埃olute v败alue of碍 the av哀erage (搬mean) a斑nd medi八an (med板ian) an颁nual tr懊ends (2摆). 巴下图显示，无论拔是会计利润与税澳收所得差异绝对背值的平均值还是佰中位数，都呈现办逐年上升的趋势巴，特别是在19鞍98年、200俺1年和2007蔼年，都出现了较哀大的跳跃。这与败我们前文的分析叭一致。柏Shown b隘elow, t挨he diff俺erences蔼 betwee袄n accou般nting p败rofit a背nd tax 啊income,班 w

35、hethe拔r the a拌bsolute袄 value 案of aver奥age or 办median,颁 all sh芭owed a 霸trend o胺f risin捌g year 跋by year跋, espec啊ially i安n 1998,阿 2001 a拔nd 2007按, there霸 were l胺arge ju扒mps. Th背is is c搬onsiste唉nt with疤 our ea颁rlier a霸nalysis哀. 疤二、般“癌会计安敖税法分离艾”凹的经济后果俺Second,癌 the se伴paratio爱n of ac吧countin碍g, tax 敖econo

36、mi疤c conse邦quences安 把“摆会计叭霸税法分离岸”白的直接经济后果傲就是企业会计利拌润与税收所得差罢异的不断扩大，按并产生了一些负懊面影响，具体表柏现为：稗Direct 扮economi把c co搬nsequen盎ces ac澳countin半g - sep罢aration佰 of the澳 tax la埃w is t瓣he ente把rprise 笆the con扮stant e案nlargem瓣ent of 拔the inc捌ome dif颁ference懊s betwe埃en acco瓣unting 隘profit 败and tax跋, and h颁as prod坝uce

37、d so皑me nega叭tive ef瓣fects, 稗specifi傲c perfo疤rmance 稗as foll皑ows: 颁(一)跋“啊会计傲按税法分离佰”佰为滥用会计政策班提供了空间捌(半a) acc按ounting鞍 - sepa昂ration 班of the 伴tax law爱 provi傲des a s暗pace fo翱r the a邦buse of扒 accoun叭ting po颁licy 埃当企业的会计处傲理和税务处理不啊一致，企业作为隘“挨经济人隘”拔，具有追求利润拌最大化的本性，埃往往利用案“拔会计懊案税法分离耙”矮的空间在可选择半的会计政策范围伴内选择有利于减拔少企

38、业所得税的靶会计政策。特别澳是在会计信息系拌统和税务信息系巴统不能得到有效霸沟通时，拜“啊会计岸板税法分离笆”白所带来的信息不案对称更容易被企阿业所利用，如企奥业如果享受减免岸税时，会不顾固八定资产的使用规傲律，违反经营活凹动的正常行为，捌在减免税期间尽疤量少计提折旧，懊在非减免税期多拜提折旧。可见，爸“案会计案吧税法分离盎”佰导致的会计利润癌与税收所得差异耙扩大，为企业滥按用会计政策创造埃空间和条件，而巴且瓣“按会计袄白税法分离懊”拜程度越大，滥用捌会计政策的空间佰也越大。耙When th安e enter岸prise a埃ccounti笆ng trea背tment a氨nd tax 暗tre

39、atme罢nt, ent蔼erprise岸 as ec傲onomic 吧man, h败as the 靶nature 拔of the 坝pursuit颁 of pro霸fit max半imi罢zation,佰 tend t白o use 哎account挨ing - t鞍ax law 澳separat颁ion sp芭ace wit霸hin the凹 scope 瓣of the 癌choice 艾of acco拌unting 凹policy 百choice 靶is bene扮ficial 般to redu拌ce the 巴corpora笆te inco罢me tax 拔account翱ing pol

40、艾icy. Es岸peciall挨y in ac拌countin艾g infor碍mation 碍system 凹and the翱 taxati八on info巴rmation背 system耙 cannot奥 get ef般fective癌 commun扳ication鞍, acco稗unting,般 tax la班w separ霸ation 埃brought坝 about 捌by the 斑informa阿tion as搬ymmetry胺 is mor挨e likel胺y to be暗 used b挨y the e爸nterpri把se, suc胺h as en绊terpris胺e if

41、en般joy tax矮 reduct拜ion or 拌exempti班on, reg半ardless邦 of the鞍 fixed 翱assets 伴of the 罢use of 隘the law把, in vi搬olation伴 of the把 busine唉ss acti拜vities 巴of the 啊normal 隘behavio邦r, duri案ng the 瓣period 按of tax 鞍reducti捌on or e疤xemptio隘n, depr阿eciatio盎n as le叭ss as p案ossible懊 in the啊 more t柏ax depr芭eciatio板n

42、. Visi傲ble, a跋ccounti坝ng, tax罢 law se稗paratio昂n diff佰erences八 betwee按n accou拜nting p搬rofit a安nd tax 白income 办to expa斑nd, abu岸se of a摆ccounti般ng poli扳cy for 俺the ent稗erprise安 to cre笆ate spa耙ce and 颁conditi碍ons, an俺d acco袄unting 摆- separ颁ation o拔f the t佰ax law般, the g败reater 百the deg凹ree of 岸abuse o拌f

43、 accou扳nting p矮olicy s碍pace. 半(扳二)隘“懊会计叭班税法分离安”俺为企业盈余管理俺提供了可能白(2) ac坝countin碍g - sep败aration艾 of the绊 tax la埃w prov鞍ides th绊e enter拌prise s斑urplus 绊managem笆ent pos凹sible 奥企业出于某种目癌的会不同程度地捌进行盈余管理，稗而阿“罢会计澳霸税法分离鞍”邦为盈余管理提供俺可能，其具体表罢现为：叭Corpora佰te for 盎a parti胺cular p翱urpose 八of earn按ings ma吧nagemen拔t in d

44、i巴fferent八 degree靶s, and 捌t芭he acc矮ounting唉 - sepa扒ration 班of the 俺tax law凹 provi板des the艾 possib佰le for 哎earning巴s manag伴ement, 傲the spe矮cific p矮erforma挨nce as 奥follows柏: 坝2007年实施啊的会计准则虽然摆规定长期资产计胺提的减值准备不八能转回，但流动板资产计提的减值扮准备可以转回，把企业可以利用减捌免税期，通过计板提流动资产减值碍准备及其转回进搬行盈余管理，既坝增加了盈余，又啊减少纳税。企业坝进行的盈余管理办几乎都可以隐藏

45、爱于会计利润与税霸收所得的差异中傲，且可以通过正般常的税收理论对蔼盈余管理行为加皑以解释。有研究伴表明，由于耙“哀会计俺凹税法分离啊”般，企业进行盈余背管理产生的会计拜利润与税收所得岸之间差异占所有扒差异的40以爸上。翱In 2007邦 on the捌 implem澳entatio啊n of ac般countin笆g stand吧ards al昂though 爸regulat佰ions pr白ovision哎 for im唉pairmen百t of lo邦ng-term扒 assets按 cant 巴turn it般 back, 安but the吧 flow o摆f provi爸sion fo

46、捌r impai拔rm拜ent of 败assets 昂can be 阿turned 巴back, t把he ente版rprises摆 can ma耙ke use 阿of tax 吧reducti白on or e颁xemptio敖n perio坝d, thro耙ugh the拔 provis罢ion and懊 its li蔼quid as白sets im奥pairmen扒t provi阿sion fo摆r earni啊ngs man摆agement疤, both 霸increas啊ed the 啊surplus背, and r矮educed 板taxes. 氨Almost 碍all sur矮

47、plus ma拌nagemen凹t in en爱terpris班e can b佰e hidde扒n in ac氨countin啊g profi安t and t按ax inco案me diff袄erence,版 and ca笆n be th摆rough n罢ormal t把ax theo懊ry to e邦xplain 伴earning芭s manag伴ement b拌ehavior斑. Resea白rch has捌 shown 蔼that du安e to a吧ccounti拌ng - se癌paratio罢n of th埃e tax l叭aw, ent皑erprise翱 surplu癌s摆 ma

48、nage矮ment di袄fferenc袄es betw捌een acc霸ounting拌 profit笆 and ta按x incom蔼e accou蔼nts for安 more t叭han 40%埃 of all绊 the di板fferenc鞍es. 案企业进行盈余管蔼理是有成本的，佰当企业上调利润氨时，纳税所得应埃随之上升，相应巴增加应纳所得税瓣，最终导致纳税俺成本增加。但企搬业并非为其全部白的盈余管理行为版支付了所得税成版本，而是利用会鞍计准则和所得税爸法的分离，通过疤盈余管理，实现案调增会计利润的笆同时保持税收所鞍得不变甚至降低把。如通过关联方班之间的债权融资班，弱化资本，利袄用财

49、务杠杆效应唉增加税前扣除金半额，减少企业的败应纳税所得额，坝但不减少企业集癌团的整体盈余，霸即企业利用摆“白会计百澳税法分离癌”罢来降低盈余管理伴的所得税成本。暗Is cost隘, surpl斑us mana扮gement 熬in ente笆rprise 靶when th白e enter八prise i办ncrease靶 profit鞍s, tax 奥income 柏should 矮rise, i跋ncrease芭 income摆 tax pa肮yable, 懊eventua搬lly lea班d to ta霸x costs跋. But n蔼ot for 瓣al哎l of it霸s surpl矮

50、us mana胺gement 扳behavio敖r cost 扳paid in邦come ta爱x, but 拔using a懊ccounti盎ng stan昂dards a笆nd inco白me tax 熬law of 百separat扳ion, th拔rough e柏arnings皑 manage啊ment, r肮ealize 疤the inc懊rease o懊f accou傲nting p柏rofits 扒at the 奥same ti拜me main安tain re安venue u柏nchange挨d or ev案en redu哎ced. As暗 throug稗h debt 爱fina

51、nci扮ng betw吧een aff柏iliated懊 partie矮s, weak扮ening c碍apital 摆and ded矮uctions肮 amount俺 increa奥sed use搬 of fin盎ancial 耙leverag癌e effec半t, redu鞍ce the 疤taxable把 income八 of ent百erprise叭s, but 版does no阿t reduc巴e the e俺nterpri捌se grou按ps ove扳rall su爸rplus, 半namely 按enterpr袄i挨se acc百ounting癌 - sepa按ration 佰

52、of the 邦tax law挨 is us办ed to r奥educe t背he surp案lus man稗agement斑 of inc芭ome tax爱 cost. 碍(三)办“罢会计傲艾税法分离靶”挨使会计信息丧失版了部分应有的功吧能拜(3) ac坝countin疤g, tax 芭law sep懊aration颁 part l版ost sho靶uld hav安e the f暗unction疤 of the伴 accoun爱ting in背formati跋on 胺当会计准则与所柏得税法一致时，绊企业的会计利润爸和税收所得原则巴上也应一致，企捌业如果通过提高办会计利润而保持柏应纳税所得不变

53、按的方法来降低税熬负，必然造成企柏业会计利润与税隘收所得之间产生敖差异。这种差异靶可能成为企业违傲规操作的信号，把为进行税务检查绊提供了依据。而傲当摆“胺会计俺办税法分离班”佰且其程度扩大时半，企业可能滥用阿会计政策使得会稗计利润变化，造案成会计利润与税凹收所得出现差异矮，如前述利用减耙免税期计提固定稗资产产生的差异把。但较大的会计靶利润与税收所得岸差异仍然符合税败法的捌“爱合理性原则肮”蔼，为滥用会计政暗策进行盈余管理巴披上合理的外衣肮，会计利润与税疤收所得差异作为捌纳税检查信号的班功能也慢慢丧失安；而且据此调整疤后的盈余预测，八不利于会计信息挨使用者做出正确澳的判断，因而降佰低了盈余的预测

54、版功能。翱When ac安countin败g stand霸ards ar跋e consi拌stent w岸ith the邦 income昂 tax ac敖t, the 蔼enterpr拔ise acc般ounting隘 profit坝 and in巴come ta耙x shoul挨d also 败agree i拌n princ傲iple, i癌f enter班prise b皑y impro班ving th爱e accou霸nting p佰rofit a摆nd taxa胺ble inc吧ome u扒nchange版d metho佰d to re板duce th岸e tax b阿urden, 拜c

55、ause n霸ecessar挨ily pro敖duce di柏fferenc芭es betw颁een acc哎ounting盎 profit氨 and ta碍x incom捌e. This白 differ靶ence ma瓣y becom胺e enter搬prise v邦iolate 暗compass叭es oper稗ation s奥ignal, 按provide半 the ba坝sis for白 tax in稗spectio氨ns. Whe隘n acco拌unting 挨- separ盎ation o癌f the t暗ax law俺 and th绊e degre挨e of ex摆pansion

56、翱, the e熬nterpri案se may 板abuse o安f accou傲nting p靶olicy c翱hange m奥akes th唉e accou摆nting p罢rofit, 斑differe稗nces in氨 accoun翱ting pr岸ofit an背d tax i耙ncome, 哀such as皑 tax re皑duction扳 and th碍e use o瓣f depre巴ciation把 of fix败ed asse颁ts have蔼 differ罢ences. 霸But the半 larger靶 income拜 differ芭ence be版tween a挨cco

57、unti奥ng prof板it and 埃tax sti佰ll conf斑orm to 把the tax熬 laws o癌f reas捌onablen罢ess, f皑or the 绊abuse o熬f accou扮nting p耙olicy r邦easonab昂le cloa艾k by ea般rnings 隘managem伴ent, ac霸countin胺g profi耙t and t蔼ax inco氨me diff爸erence 皑as the 稗functio暗n of ta澳x inspe案ction s凹ignal a霸lso slo扮wly los按e; And 唉accordi奥n

58、gly ad按justed 罢earning盎s forec颁ast, is氨 not co拌nducive翱 to the邦 accoun昂ting in凹formati佰on user摆 to mak颁e the r氨ight ju拜dgments俺, and t柏hus red肮uce the蔼 surplu皑s forec碍ast fun埃ction. 叭(摆四)办“肮会计奥班税法分离半”按造成信息不对称矮(4) ac把countin胺g - tax芭 law se案paratio凹n caus挨ed by i绊nformat八ion asy埃mmetry 捌在耙“袄会计澳佰税法分离暗

59、”安的情况下，如果凹投资者不能正确岸理解会计利润与奥税收所得差异的坝含义，其在进行凹投资决策时，可柏能会做出不正确靶的判断，且当肮“吧会计绊把税法分离搬”白程度越大，会计绊信息使用者进行肮错误决策的可能碍性越大，即所谓埃的信息不对称。搬如利润总额、所白得税费用、净利伴润之间存在着一靶定的配比关系，昂但把“办会计绊爱税法分离摆”拔使其配比关系模盎糊，并传递错误艾的信号，不能为跋会计信息使用者败有效利用。有研芭究发现，当上市佰公司存在较大的绊会计利润与税收艾所得差异时，公熬司的股票在下一案期更可能出现暴扮跌。这种现象充白分体现了会计信耙息不对称带来的澳问题。八Under t瓣he cond懊iti

60、on o斑f the s鞍eparati邦on of a爸ccounti岸ng, tax八 law, i唉f the i案nvestor袄s can n隘ot corr俺ectly u扮ndersta耙nd the 败meaning败 of the隘 differ柏ences b啊etween 俺account氨ing pro败fit and扒 tax 俺income,稗 its wh岸en maki翱ng inve挨stment 般decisio氨ns, may摆 make i岸ncorrec白t judgm柏ent, an芭d when 笆accoun败ting - 巴separat霸io