论文部分内容阅读
税务会计概念框架的构想有利于会计学科的创建与发展,税务会计的出现,使其会计学更加完善。因此,在这经济快速发展的时代中,税务会计概念框架的构想得到了广泛的关注,对税务会计的涵义、模式、目标与特征等进行分析,旨在提高税务会计报告的权威性、公认性与全面性。目前我国出现新的会计环境,但我国基本会计准则还有诸多局限,故此本文将对税务会计概念框架构想进行了如下的分析。
The concept of tax accounting conceptual framework conducive to the creation and development of accounting disciplines, the emergence of tax accounting to make its accounting more complete. Therefore, in this era of rapid economic development, the concept of tax accounting conceptual framework has been widely concerned about the tax accounting’s meaning, mode, objectives and characteristics of analysis, aimed at improving the tax accounting report of the authority and recognition And comprehensiveness. At present, there is a new accounting environment in our country, but there are still many limitations in our country’s basic accounting standards. Therefore, this article analyzes the concept of tax accounting framework as follows.