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随着我国的会计体制改革和税收体制改革的不断推进,在企业会计核算过程中,应当采取不同的处理方法来划分会计所得与计税所得,体现纳税行为的重要,真实反映出该企业的收益情况。企业的会计处理方法要以会计制度与税收制度为基础,从而优化企业的财务行为,进行纳税调整。加强会计控制对于准确地反映企业产权关系,有效地进行内部管理控制,提高经营效率,推动公司治理结构的建立和完善,起着重要的作用。
As China’s accounting system reform and tax system reform continue to advance, in the process of enterprise accounting, should take different approaches to divide accounting income and taxable income, reflecting the importance of tax behavior, a true reflection of the company’s revenue Happening. Accounting methods should be based on the accounting system and tax system, so as to optimize the financial behavior of enterprises and make tax adjustments. Enhancing accounting control plays an important role in accurately reflecting the relationship between property rights of enterprises, effectively carrying out internal management control, improving operational efficiency and promoting the establishment and improvement of corporate governance structure.