递延所得税资产确认计量是所得税会计工作中的一项重要内容,其确认过程中存在较多的企业管理层主观判断因素。本文认为,在一些特殊情形下,对于确认递延所得税资产时在理解上存在争议的,应进行明确;在预计未来能够取得的可抵扣暂时性差异上,应制订较为明确的指导意见,对企业管理层的主观判断进行限制,降低企业进行利润调节的空间。 Recognition and measurement of deferred income tax assets is an important part of the income tax accounting work. There are many subjective judgments of the management in the process of confirmation. This paper argues that in some special cases, there should be a clear understanding of the understanding in the confirmation of deferred income tax assets. For the deductible temporary differences that can be obtained in the future, a clearer guidance should be formulated. The subjective judgment of the enterprise management limits and reduces the space for enterprises to make profit adjustment.