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我国从1993年7月1日起开始实行新的财务会计制度。这是我国财会制度改革的一项重大举措,也是规范企业财务核算,与国际惯例接轨的关键性步骤。新制度中谨慎性原则的运用也必将对内资企业所得税产生一定影响。 谨慎性原则是指对某一会计事项有多种不同方法可供选择时,尽可能选用一种不导致企业虚增盈利的方法。我国新实施的《会计准则》第十八条规定:“会计核算应当遵循谨慎性原则的要求,合理核算可能发生的费用和损失。”按照这一原则,企业在资产计算和成果确认上,要持保守和谨慎态度,对可能发生的费
China began implementing a new financial accounting system on July 1, 1993. This is a major measure for the reform of China’s financial accounting system, and it is also a key step in standardizing corporate financial accounting and aligning it with international practice. The use of the principle of prudence in the new system will also have a certain impact on the income tax of domestic-funded enterprises. The principle of prudence is to use a method that does not cause the company to inflate profits when there are many different methods for choosing an accounting item. Article 18 of the newly implemented “Accounting Standards” of China stipulates: “Accounting should comply with the requirements of the principle of prudence and reasonably account for possible costs and losses.” In accordance with this principle, enterprises must calculate assets and verify results. Conservative and cautious about possible fees