【正文】 aw provides the possible for earnings management, the specific performance as follows: 2007年實(shí)施的會(huì)計(jì)準(zhǔn)則雖然規(guī)定長(zhǎng)期資產(chǎn)計(jì)提的減值準(zhǔn)備不能轉(zhuǎn)回，但流動(dòng)資產(chǎn)計(jì)提的減值準(zhǔn)備可以轉(zhuǎn)回，企業(yè)可以利用減免稅期，通過計(jì)提流動(dòng)資產(chǎn)減值準(zhǔn)備及其轉(zhuǎn)回進(jìn)行盈余管理，既增加了盈余，又減少納稅。這與我們前文的分析一致。為了更為形象地闡述會(huì)計(jì)準(zhǔn)則與所得稅法的逐步分離，下圖描述了1995年以來(lái)會(huì)計(jì)利潤(rùn)與稅收所得差異絕對(duì)值的平均值(mean)和中位數(shù)(median)的年度變化趨勢(shì)②。 Organization expenses fixed number of year of the amortization of the oneoff amortization instead. Is the direct consequence of these reforms, enterprises expand the difference between accounting profit and tax ine, which led to 45 file in April 2003, the state administration of taxation. The file mentioned: since 2001, enterprise accounting system (accounting word [2000] no. 25), the tax authority at the grassroots level and many enterprise financial personnel generally reflect, moderate separation between tax law and accounting system is necessary, but differences also need coordination. In order to alleviate taxpayers financial accounting cost and reduce the cost of both sides to ply with tax law of the taxpayers and publicans, conducive to the implementation of enterprise ine tax policies and strengthen the collection and administration...... is now carrying out the accounting systems of enterprises need to adjust some of the ine tax policy issues notice as follows...... File has undoubtedly acknowledged the existence of differences, and allows panies to pay taxes is adjusted. The file did not make the enterprise in accounting separation of the tax law is significantly reduced, instead, have been gradually rising trend. 2006年，我國(guó)對(duì)會(huì)計(jì)準(zhǔn)則再次進(jìn)行了大幅修改，財(cái)政部頒布了包括1項(xiàng)基本準(zhǔn)則和38項(xiàng)具體準(zhǔn)則的《企業(yè)會(huì)計(jì)準(zhǔn)則》，并于2007年開始正式實(shí)施。該文件提到：“自2001年《企業(yè)會(huì)計(jì)制度》(財(cái)會(huì)字［2000］25號(hào))執(zhí)行以來(lái)，基層稅務(wù)機(jī)關(guān)和許多企業(yè)財(cái)務(wù)人員普遍反映，稅法與會(huì)計(jì)制度適度分離是必要的，但差異也需要協(xié)調(diào)。In order to further implement the internationally accepted accounting principles, to adapt to the need of the development of the socialist market economy in our country, strengthen co., LTD., the accounting work, safeguard the legitimate rights and interests of investors and creditors, in 1998, the ministry of finance issued the co., LTD. Accounting system to further expand the scope of accounting conservatism principle, increased the enterprise in the choice of accounting policy autonomy. Such as provision for four panies should prepare (shortterm investment writedown, inventory writedown, longterm investment depreciation reserves and accounts receivable bad debts preparation), amortization of organization expenses from not less than five years to no more than five years. Compared with the accounting standards and ine tax law has little changes, especially on the pretax deduction of ine tax measures did not issue new regulations, led to the 1998 accounting reform further increased the degree of the separation of accounting, tax laws in our country. 2001年開始實(shí)行的《企業(yè)會(huì)計(jì)制度》，將各行業(yè)的會(huì)計(jì)核算進(jìn)行統(tǒng)一規(guī)范，完成了我國(guó)會(huì)計(jì)發(fā)展史上一次非常重要的改革。1992 years ago, our country executes is given priority to with planned economy of the economic system, the provisions of the accounting system and ine tax law. In November 1992, the ministry of finance issued accounting standards for enterprises, the introduction of internationally accepted accounting practices, one of the most representative is the accounting conservatism principle (also called the principle of caution). Accounting conservatism principle and tax equity principle are inpatible, taxes based on the principles of fairness demanded tax collection and administration of justice, and also request to accounting profits tax justice。Since November 1992, promulgated the accounting standards for enterprises , the China accounting standards (1) a total of 4 times more significant changes, realizes our country the substantial convergence with international financial reporting standards accounting standards, the enterprise accounting information quality has been gradually improved. With changing accounting principles, accounting standards and ine tax law from unification to the separation of the process (hereinafter referred to as accounting separation of the tax law), and the degree of separation gradually expanding. Accounting separation of the tax law to reinforce the independence of the accounting, but also produced a negative economic consequences, such as abuse of accounting policy, accounting information asymmetry and so on. Therefore, how to correctly understand the necessity of accounting separation of the tax law, how to face to face with its economic consequences, how to regulate the accounting treatment is very necessary. 一、會(huì)計(jì)準(zhǔn)則變遷與會(huì)計(jì)—稅法的逐步分離A, accounting standards and accounting change the gradual separation of the tax law 1992年以前，我國(guó)實(shí)行以計(jì)劃經(jīng)濟(jì)為主的經(jīng)濟(jì)體制，會(huì)計(jì)制度與所得稅法的規(guī)定基本一致。會(huì)計(jì)準(zhǔn)則—所得稅法分離的經(jīng)濟(jì)的運(yùn)行機(jī)制探討 ine tax accounting standards separate economic operation mechanism自1992年11月頒布《企業(yè)會(huì)計(jì)準(zhǔn)則》以來(lái)，我國(guó)會(huì)計(jì)準(zhǔn)則①共經(jīng)歷四次較為重大的修改，實(shí)現(xiàn)了我國(guó)會(huì)計(jì)準(zhǔn)則與國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則的實(shí)質(zhì)性趨同，企業(yè)的會(huì)計(jì)信息質(zhì)量也得到了逐步提升。因此，如何正確認(rèn)識(shí)“會(huì)計(jì)—稅法分離”的必然性、如何直面其經(jīng)濟(jì)后果、如何規(guī)范會(huì)計(jì)處理顯得十分必要。正是1992年的會(huì)計(jì)改革，使得我國(guó)企業(yè)的會(huì)計(jì)利潤(rùn)與稅收所得首次出現(xiàn)了明顯的差異，由此拉開我國(guó)會(huì)計(jì)準(zhǔn)則與所得稅法分離的序幕。相比會(huì)計(jì)準(zhǔn)則，所得稅法卻無(wú)多大變動(dòng)，特別是在所得稅的稅前扣除辦法上并未出臺(tái)新的規(guī)定，導(dǎo)致1998年的會(huì)計(jì)改革進(jìn)一步加大了我國(guó)“會(huì)計(jì)—稅法分離”的程度。這些改革措施的直接后果是，企業(yè)會(huì)計(jì)利潤(rùn)與稅收所得之間的差異擴(kuò)大，也由此引發(fā)了2003年4月國(guó)家稅務(wù)總局45號(hào)文件的出臺(tái)。In 2001 began to implement the enterprise accounting system, will be standardized, and the industry accounting pleted the reform of accounting history of the last time is very important in China. Compared with the 1998 accounting reform, the accounting reform affected by broader, and in the separation of accounting, tax law and took a big step on the road. Such as the enterprise accounting system to expand the impairment provision, require panies to make the eight impairment (shortterm investment writedown, provision for bad debt, inventory writedown, impairment of longterm investment, entrust loan impairment, the impairment of fixed assets, impairment of projects under construction, intangible assets depreciation reserves), and the impairment loss can be turned back in the future。In 2006, significant changes was conducted again in accounting standards in our country, the ministry of finance issue