自财政部在2006年颁布《企业会计准则第18号—所得税》以来,上市公司采用资产负债表债务法对其所得税进行会计处理。在这种会计政策的推动下,不少上市公司通过确认递延所得税资产、负债产生了大量的所得税收益,因此导致企业的净利润大幅增加甚至对企业起到“扭亏为盈”的作用。会计信息具有经济后果,大量的所得税收益在某种程度上,掩盖了企业真实的经营业绩水平,给广大中小投资者提供了一种误导性的投资导向,可能导致资本市场资源配置的低效率。为了进一步提高会计信息的决策有用性,引导资源流向边际效用更大的领域,会计信息应当在贯彻重要性的同时兼顾其明晰性,对因为确认所得税收益引起的净利润的变化,应当进行进一步的披露。 Since the Ministry of Finance promulgated Accounting Standards for Enterprises No. 18 - Income Tax in 2006, listed companies adopted the balance sheet liability method to account for their income tax. Driven by this kind of accounting policies, many listed companies have generated a large amount of income tax gains by confirming deferred income tax assets and liabilities, resulting in a substantial increase in the net profit of the enterprises and even playing a role of “turning losses into profits” for the enterprises . Accounting information has economic consequences. A large amount of income tax revenue, to a certain extent, obscures the true operating performance of the enterprise, provides a misleading investment orientation for the majority of medium and small investors and may lead to inefficient allocation of resources in the capital market. In order to further improve the usefulness of decision-making of accounting information and guide resources to flow to areas with more marginal utility, accounting information should take into account the importance while taking into account its clarity and should make further changes to the net profit due to the recognition of income tax revenue Disclosure.