本文研究2001~2015年沪、深证券交易所51例上市公司因执行税收优惠政策原因所导致的税务差错后发现,上市公司会选择采用追溯调整法将发生的税务差错作为重大会计差错,对前期财务报表中相关科目进行调整,或采用财务未来适用法将发生的税务差错直接计入发现差错的当期,作为当期损益。本文针对追溯调整法会计处理的合理性进行了分析。 This paper studies the tax mistakes caused by the implementation of preferential tax policies for 51 listed companies in Shanghai and Shenzhen stock exchanges from 2001 to 2015 and finds that the listed companies will choose to adopt the retrospective adjustment method as a major accounting error, The related items in the financial statements shall be adjusted or the tax errors incurred shall be directly charged to the current period when the errors are discovered as the current profits and losses. This article analyzes the rationality of retrospective adjustment accounting treatment.