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随着市场经济发展的不断深入,在各国企事业单位中,主要使用财务报表的单位是税务部门。因此,中小企业在制定会计报表的时候,除了保证其他会计信息使用者不会受到妨碍,还应该尽可能地满足税务部门的管理需要。但是现实状况是,当前我国使用的一些处理税务及会计报表反映税务信息的方法,与会计基本假设和准则之间还有矛盾存在,很多问题还值得商榷。
With the deepening of market economy development, among the enterprises and public institutions in various countries, the unit that mainly uses the financial statements is the tax department. Therefore, SMEs in the preparation of accounting statements, in addition to ensuring that other users of accounting information will not be hindered, but also should try to meet the tax department’s management needs. However, the reality is that there are still some contradictions between the methods used in China to process tax and accounting statements to reflect tax information, and the basic assumptions and standards of accounting. Many issues are still debatable.