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在现代市场经济条件下,会计是税收的微观基础,会计信息失真会直接或间接地体现在税收上;税收从法律与制度层面影响会计的发展,必然对会计信息失真产生一定的制约作用。从税收与会计这种相互联系和制约的辩证关系出发,可以从一个新的视角来分析会计信息失真现象,进而有助于对会计信息失真的全面治理。
Under the modern market economy, accounting is the micro basis of tax revenue, accounting information distortion will be directly or indirectly reflected in the tax revenue from the legal and institutional level affect the development of accounting, accounting information distortion will inevitably produce some constraints. From the dialectical relationship between taxation and accounting, which is interconnected and restricted, the phenomenon of accounting information distortion can be analyzed from a new perspective, which helps to control the distortion of accounting information comprehensively.