本文从影响所得即净资产变动(基于经济收益观)的交易或事项出发,分析了时间性差异与暂时性差异的成因,探索利润表债务法与资产负债表债务法的设计思路。在此基础上,提出易于与税法衔接简化的资产负债表债务法——发生额资产负债表债务法。 This article analyzes the causes of temporal differences and temporary differences from the transactions or events that affect the resulting changes in net assets (based on the economic returns view), and explores the design ideas of the income statement liability method and the balance sheet liability method. On this basis, put forward the balance sheet debt method which is easy to converge with the tax law - the balance sheet debt method.