【文章內(nèi)容簡(jiǎn)介】 earnings management, both increased the surplus, and reduced taxes. Almost all surplus management in enterprise can be hidden in accounting profit and tax ine difference, and can be through normal tax theory to explain earnings management behavior. Research has shown that due to accounting separation of the tax law, enterprise surplus management differences between accounting profit and tax ine accounts for more than 40% of all the differences. 企業(yè)進(jìn)行盈余管理是有成本的，當(dāng)企業(yè)上調(diào)利潤(rùn)時(shí)，納稅所得應(yīng)隨之上升，相應(yīng)增加應(yīng)納所得稅，最終導(dǎo)致納稅成本增加。但企業(yè)并非為其全部的盈余管理行為支付了所得稅成本，而是利用會(huì)計(jì)準(zhǔn)則和所得稅法的分離，通過(guò)盈余管理，實(shí)現(xiàn)調(diào)增會(huì)計(jì)利潤(rùn)的同時(shí)保持稅收所得不變甚至降低。如通過(guò)關(guān)聯(lián)方之間的債權(quán)融資，弱化資本，利用財(cái)務(wù)杠桿效應(yīng)增加稅前扣除金額，減少企業(yè)的應(yīng)納稅所得額，但不減少企業(yè)集團(tuán)的整體盈余，即企業(yè)利用“會(huì)計(jì)—稅法分離”來(lái)降低盈余管理的所得稅成本。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。s overall surplus, namely enterprise accounting separation of the tax law is used to reduce the surplus management of ine tax cost. (三)“會(huì)計(jì)—稅法分離”使會(huì)計(jì)信息喪失了部分應(yīng)有的功能(3) accounting, tax law separation part lost should have the function of the accounting information 當(dāng)會(huì)計(jì)準(zhǔn)則與所得稅法一致時(shí)，企業(yè)的會(huì)計(jì)利潤(rùn)和稅收所得原則上也應(yīng)一致，企業(yè)如果通過(guò)提高會(huì)計(jì)利潤(rùn)而保持應(yīng)納稅所得不變的方法來(lái)降低稅負(fù)，必然造成企業(yè)會(huì)計(jì)利潤(rùn)與稅收所得之間產(chǎn)生差異。這種差異可能成為企業(yè)違規(guī)操作的信號(hào)，為進(jìn)行稅務(wù)檢查提供了依據(jù)。而當(dāng)“會(huì)計(jì)—稅法分離”且其程度擴(kuò)大時(shí)，企業(yè)可能濫用會(huì)計(jì)政策使得會(huì)計(jì)利潤(rùn)變化，造成會(huì)計(jì)利潤(rùn)與稅收所得出現(xiàn)差異，如前述利用減免稅期計(jì)提固定資產(chǎn)產(chǎn)生的差異。但較大的會(huì)計(jì)利潤(rùn)與稅收所得差異仍然符合稅法的“合理性原則”，為濫用會(huì)計(jì)政策進(jìn)行盈余管理披上合理的外衣，會(huì)計(jì)利潤(rùn)與稅收所得差異作為納稅檢查信號(hào)的功能也慢慢喪失；而且據(jù)此調(diào)整后的盈余預(yù)測(cè)，不利于會(huì)計(jì)信息使用者做出正確的判斷，因而降低了盈余的預(yù)測(cè)功能。When accounting standards are consistent with the ine tax act, the enterprise accounting profit and ine tax should also agree in principle, if enterprise by improving the accounting profit and taxable ine unchanged method to reduce the tax burden, cause necessarily produce differences between accounting profit and tax ine. This difference may bee enterprise violate passes operation signal, provide the basis for tax inspections. When accounting separation of the tax law and the degree of expansion, the enterprise may abuse of accounting policy change makes the accounting profit, differences in accounting profit and tax ine, such as tax reduction and the use of depreciation of fixed assets have differences. But the larger ine difference between accounting profit and tax still conform to the tax laws of reasonableness, for the abuse of accounting policy reasonable cloak by earnings management, accounting profit and tax ine difference as the function of tax inspection signal also slowly lose。 And accordingly adjusted earnings forecast, is not conducive to the accounting information user to make the right judgments, and thus reduce the surplus forecast function. (四)“會(huì)計(jì)—稅法分離”造成信息不對(duì)稱(4) accounting tax law separation caused by information asymmetry 在“會(huì)計(jì)—稅法分離”的情況下，如果投資者不能正確理解會(huì)計(jì)利潤(rùn)與稅收所得差異的含義，其在進(jìn)行投資決策時(shí)，可能會(huì)做出不正確的判斷，且當(dāng)“會(huì)計(jì)—稅法分離”程度越大，會(huì)計(jì)信息使用者進(jìn)行錯(cuò)誤決策的可能性越大，即所謂的信息不對(duì)稱。如利潤(rùn)總額、所得稅費(fèi)用、凈利潤(rùn)之間存在著一定的配比關(guān)系，但“會(huì)計(jì)—稅法分離”使其配比關(guān)系模糊，并傳遞錯(cuò)誤的信號(hào)，不能為會(huì)計(jì)信息使用者有效利用。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。這種現(xiàn)象充分體現(xiàn)了會(huì)計(jì)信息不對(duì)稱帶來(lái)的問(wèn)題。Under the condition of the separation of accounting, tax law, if the investors can not correctly understand the meaning of the differences between accounting profit and tax ine, its when making investment decisions, may make incorrect judgment, and when accounting separation of the tax law, the greater the degree of the accounting information user to the possibility of wrong decision, the greater the socalled asymmetric information. Such as profit, ine tax expenses, there is certain matching relationship between net profit, but accounting separation of the tax law, the matching relationship between fuzzy and pass the wrong signal, not for the effective use of accounting information users. Studies have found that, when listed panies exist large differences between accounting profit and tax ine, the pany39。s stock is more likely to collapse in the next period. This fully embodies the accounting information asymmetry problems. (五)“會(huì)計(jì)—稅法分離”使征納成本增加(5) accounting separation of the tax law the hotline cost increase “會(huì)計(jì)—稅法分離”帶來(lái)一些負(fù)面的經(jīng)濟(jì)后果，為了減少負(fù)面經(jīng)濟(jì)后果的影響，稅務(wù)部門(mén)付出了較多的納稅監(jiān)管成本。隨著“會(huì)計(jì)—稅法分離”，企業(yè)在按照會(huì)計(jì)準(zhǔn)則核算的基礎(chǔ)上，每年都需要按照稅法的要求進(jìn)行納稅調(diào)整，增加了一定的納稅成本。Accounting separation of the tax law has some negative economic consequences, in order to reduce the influence of negative economic consequences, the tax department to pay more tax regulatory costs. With accounting separation of the tax law, in accordance with accounting standards for enterprises accounting, on the basis of every year need to pay taxes is adjusted according to the requirements of the tax law, increase tax costs. “會(huì)計(jì)—稅法分離”的初期，各國(guó)都試圖消除會(huì)計(jì)利潤(rùn)與稅收所得之間的差異，但是由于會(huì)計(jì)目標(biāo)和稅法目標(biāo)不一致，消除會(huì)計(jì)利潤(rùn)與稅收所得的差異幾乎是不可能的，因此，“會(huì)計(jì)—稅法分離”是歷史的必然，必須正視這種分離，只能采用一定的措施協(xié)調(diào)。Early the separation of accounting, tax law, the countries are trying to eliminate the differences between accounting profit and tax ine, but due to the inconsistent accounting target and the tax law, eliminate the differences in accounting profit and tax ine is almost impossible, therefore, accounting law is historically inevitable, must face up to this separation, only can adopt certain measures to coordinate. 三、會(huì)計(jì)準(zhǔn)則與所得稅法的協(xié)調(diào)措施Third, accounting standards and ine tax law of the coordination measures 綜觀“會(huì)計(jì)—稅法分離”帶來(lái)的負(fù)面經(jīng)濟(jì)后果，主要是由于會(huì)計(jì)工作中沒(méi)有認(rèn)識(shí)到其嚴(yán)重性，而忽視了如何通過(guò)會(huì)計(jì)信息披露會(huì)計(jì)利潤(rùn)與稅收所得的差異，如何既滿足投資者、債權(quán)人的需要，又滿足宏觀管理部門(mén)的需要；會(huì)計(jì)準(zhǔn)則與所得稅法如何進(jìn)行必要協(xié)調(diào)，在可能的情況下盡量減少差異。因此，我們希望通過(guò)完善會(huì)計(jì)信息的披露，盡量協(xié)調(diào)會(huì)計(jì)準(zhǔn)則與稅法在損益構(gòu)成項(xiàng)目的差異，將“會(huì)計(jì)—稅法分離”帶來(lái)的負(fù)面影響降到最低。Throughout accounting separation of the tax law to bring the negative economic consequences, is mainly due to the accounting work in don39。t realize t