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2006年2月15日,财政部发布数项关于企业会计体系准则,通过其中包含的38项具体准则,明确了准则间的规范关系,使我国在企业会计体系中更为接近国际规模。新所得税会计准则中所涉及的所得税及相关准则发生了极大变化,新准则中变化最为鲜明的条目之一。从所得税会计准则的新旧两方面比较,准则中的会计观念衡量标准从收入与消费关系转变为通过资产负债而确定收益。
On February 15, 2006, the Ministry of Finance issued several guidelines on the accounting system for enterprises. Through the 38 specific guidelines contained therein, the Ministry of Finance clarified the normative relations among the standards and made our country closer to the international scale in the enterprise accounting system. The new income tax accounting standards involved in the income tax and related guidelines have undergone tremendous changes, the new guidelines one of the most volatile items. Comparing the old and the new income tax accounting standards, the measurement of accounting standards in the guidelines shifts from income and consumption to income through asset liability.