【正文】 Secondly, in the enterprise ine tax law to keep integrity and authority on the basis of national revenue, can be properly coordinated with the accounting standards, to shrink the separation of accounting, tax laws. Such as labor results when a reliable estimate cannot, if the original contract ine changes, the ine tax act is considered under the premise that the taxpayer has economic ine tax。會(huì)計(jì)準(zhǔn)則與所得稅法協(xié)調(diào)的具體措施為：Accounting separation of the tax law is a major cause of the negative economic consequences, as a result, to accounting separation of the tax law to effectively inhibit the negative economic consequences of, should from the technical coordination of accounting standards and ine tax law. Although the goal of accounting standards and tax laws, the taxable ine amount confirmation, difference basically rely on accounting data。而且企業(yè)還必須在財(cái)務(wù)報(bào)告中以表格的形式明確列出并對(duì)前期作比較。Enterprise disassembling and disclosure of accounting profit and tax ine differences are due to the accounting tax law separation diversity will be clearly displayed in front of users of accounting information, provide the basis for the accounting information users to make decisions。(3)調(diào)整減少利潤(rùn)，按照稅法的規(guī)定計(jì)算的差異，這種差異應(yīng)減少會(huì)計(jì)利潤(rùn)。Throughout accounting separation of the tax law to bring the negative economic consequences, is mainly due to the accounting work in don39。有研究發(fā)現(xiàn)，當(dāng)上市公司存在較大的會(huì)計(jì)利潤(rùn)與稅收所得差異時(shí)，公司的股票在下一期更可能出現(xiàn)暴跌。Is cost, surplus management in enterprise when the enterprise increase profits, tax ine should rise, increase ine tax payable, eventually lead to tax costs. But not for all of its surplus management behavior cost paid ine tax, but using accounting standards and ine tax law of separation, through earnings management, realize the increase of accounting profits at the same time maintain revenue unchanged or even reduced. As through debt financing between affiliated parties, weakening capital and deductions amount increased use of financial leverage effect, reduce the taxable ine of enterprises, but does not reduce the enterprise group39?？梢?，“會(huì)計(jì)—稅法分離”導(dǎo)致的會(huì)計(jì)利潤(rùn)與稅收所得差異擴(kuò)大，為企業(yè)濫用會(huì)計(jì)政策創(chuàng)造空間和條件，而且“會(huì)計(jì)—稅法分離”程度越大，濫用會(huì)計(jì)政策的空間也越大。In 2006, significant changes was conducted again in accounting standards in our country, the ministry of finance issued including 1 basic standard and 38 specific standards of the accounting standards for enterprises , and in 2007 officially implemented. This reform basically achieved the substantial convergence with international financial reporting standards accounting standards, the biggest bright spot is the introduction of fair value measurement attribute, namely in 23 accounting standards relating to the fair value measurement. But the ine tax act only recognized the historical cost measurement, therefore, the introduction of fair value, to further expand the accounting profit tax ine difference, on the basis of the original differences exist, and deviation from the measurement attributes, increased the degree of separation of accounting standards and ine tax law. 圖　會(huì)計(jì)—稅收差異絕對(duì)值的年度變化趨勢(shì)Figure accounting tax differences between the absolute value of annual variation trend 綜上所述，我國(guó)會(huì)計(jì)準(zhǔn)則變遷的趨勢(shì)適應(yīng)了市場(chǎng)經(jīng)濟(jì)，盡量滿足了投資者、債權(quán)人的需要，但弱化了會(huì)計(jì)信息也應(yīng)滿足宏觀管理部門的需要，如滿足稅收的需要，導(dǎo)致我國(guó)會(huì)計(jì)準(zhǔn)則和所得稅法的分離程度在不斷加大。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)。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。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。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。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)。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。When the enterprise accounting treatment and tax treatment, enterprise as economic man, has the nature of the pursuit of profit maximization, tend to use accounting tax law separation space within the scope of the choice of accounting policy choice is beneficial to reduce the corporate ine tax accounting policy. Especially in accounting information system and the taxation information system cannot get effective munication, accounting, tax law separation brought about by the information asymmetry is more likely to be used by the enterprise, such as enterprise if enjoy tax reduction or exemption, regardless of the fixed assets of the use of the law, in violation of the business activities of the normal behavior, during the period of tax reduction or exemption, depreciation as less as possible in the more tax depreciation. Visible, accounting, tax law separation differences between accounting profit and tax ine to expand, abuse of accounting policy for the enterprise to create space and conditions, and accounting separation of the tax law, the greater the degree of abuse of accounting policy space. (二)“會(huì)計(jì)—稅法分離”為企業(yè)盈余管理提供了可能(2) accounting separation of the tax law provides the enterprise surplus management possible 企業(yè)出于某種目的會(huì)不同程度地進(jìn)行盈余管理，而“會(huì)計(jì)—稅法分離”為盈余管理提供可能，其具體表現(xiàn)為：Corporate for a particular purpose of earnings management in different degrees, and the accounting separation of the tax law 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。s overall surplus, namely enterprise accounting sepa