一、简述会计评估与纳税筹划的相关理论(一)会计评估的含义会计估计是利用最近的会计信息对不确定结果的交易或事项做出判断。会计估计有如下几个特征,一是受到未来经济活动不确定因素的影响;二是在进行评估时需要专业人员以信息或资料为基础,运用专业手段进行判断,三是需要科学、合理、有效的会计评估,以确保会计信息质量。为了保证会计评估的有效性,会计评估要严格遵守权责发生制原则、客观性原则、科学性原则、适度稳健性原则以及一致性原则。 First, a brief account of accounting assessment and tax planning theory (A) the meaning of accounting assessment Accounting estimates is the use of recent accounting information on the outcome of uncertain transactions or events to make judgments. Accounting estimates have the following characteristics, one is subject to uncertainties in the future economic activities; the other is the need for professionals in the assessment of information or information based on the use of professional means to judge, the third is the need for scientific, rational and effective The accounting assessment to ensure the quality of accounting information. In order to ensure the validity of accounting assessment, accounting assessment should strictly abide by the accrual principle, objective principle, scientific principle, the principle of moderate prudence and consistency principle.