由于新企业所得税会计准则对有关基本概念的界定及“资产负债表债务法”没有做深入系统的解读,使广大会计工作者在实际应用时倍感困惑。鉴于此,笔者试图从所得税会计准则制定的目标、理念及国际会计准的相关规范出发,以期帮助广大会计工作者更好的理解和应用此准则。 As the new corporate income tax accounting standards on the definition of the basic concepts and “balance sheet debt law ” did not do a systematic interpretation of the depth, so that the majority of accounting workers in the practical application of confused. In view of this, the author attempts to set out from the objectives and concepts of income tax accounting standards and the relevant norms of international accounting standards, in order to help the majority of accounting workers to better understand and apply this standard.