正确区分新企业会计准则与新企业所得税法在会计核算上的差异对市场经济发展有着现实的意义。新企业会计准则的颁布缩小了其与税法的差异,如债务重组的损失、收益确认上的差异,接受捐赠确认收益的差异、确实无法支付的款项收益的差异等,但同时也带来了差异的变化。 Correctly distinguish the new accounting standards and the new corporate income tax differences in accounting accounting for the development of the market economy has practical significance. The promulgation of the new Accounting Standards for Business Enterprises narrowed the differences between them and the tax law, such as the loss of debt restructuring, differences in revenue recognition, differences in receipts to recognize donations, discrepancies in payments that could not be paid in real terms, etc., but at the same time brought about a difference The change.