对构建我国税会差异"三元"协调模式的思考

会计目标与税法目标的不同是税会差异产生的本质原因,但世界上却存在着将税法与会计标准高度重合的成功范例,迫使我们重新思考我国会计目标的界定和税会差异的协调。通过对上市公司、大中型企业和小规模企业会计信息使用者的分析及会计目标的确定,作者提出了针对上述三类企业的“税会差异”的三元协调模式。

A Reflection on Constructing the Mode of the "Three Side Coordination" of the Difference Between Tax and Account in Our Country

The difference between the accounting aim and the tax aim is the exact cause why the difference between tax and account works.But the successful superposing of tax law upon accounting standards in the world makes us reflect on the definition of our accounting aim and the coordination of the difference between tax and account.By analysis of the user of accounting information and setting up a proper accounting aim for public companies and all kinds of enterprises,the author put forward the mode of the "Three Side Coordination" to harmonize the difference between tax and accounting.