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1992年财政部适时地颁布了《股份制试点企业会计制度》比较全面地反映了社会主义市场经济下的股份制企业会计核算的各项内容,并力求同西方国际会计基本接轨。众所周知市场经济的最大特点和目的就是追求企业利润最大化,因此纳税所得与利润所得的正确核算就成为我国股份制企业会计核算的重要内容。该项核算虽然在西方国际会计中早有了明确的描述和处理方法,但在我国,股份制试点企业会计制度还颁布不久,情况又与国外股份公司有些区别,怎样处理纳税所得与利润所得还属实际工作中的新事物,有进一步探讨的必要。
In 1992, the Ministry of Finance promulgated the “Accounting System for Shareholding Pilot Enterprise” timely and comprehensively reflected the contents of the accounting of joint-stock enterprises under the socialist market economy, and strived to basically integrate with western international accounting. As we all know, the biggest feature and purpose of the market economy is to pursue the maximization of corporate profits. Therefore, the correct accounting of taxable income and profits has become an important part of the accounting of China’s joint-stock enterprises. Although this accounting has already been clearly described and handled in Western international accounting, in China, the accounting system for shareholding pilot companies was also issued soon, and the situation was somewhat different from that of foreign stock companies. How to handle taxable income and profits is also The new things in actual work have the necessity of further discussion.