对适合我国上市公司研究的会计——税收差异计量方法探讨  

An Analysis on Methods of Measuring Book-tax Differences for Listed Companies

作　　者：钱春杰[1] 夏文贤[1] 

机构地区：[1]厦门大学会计系,福建厦门361005

出　　处：《涉外税务》2007年第3期65-68,共4页International Taxation In China

摘　　要：会计——税收差异的计量是从会计——税收差异角度研究盈余质量和从税收监管角度研究税收庇护活动对企业纳税影响的共同难题。借鉴西方国家会计——税收差异的计量方法,结合我国企业所得税的核算和披露制度,本文认为,以财务报告数据为基础的计量方法比较适合我国目前的上市公司研究。The measurement of book--tax differences is a common problem both in the research of the influence of booktax differences on earnings quality and in that of the influence of tax shelters on corporate income tax, This paper reviews the methods of measuring book--tax differences used in the West then introduces the accounting and disclosing systems of corporate income tax in our country, and finally selects proper methods of measuring book--tax differences for listed companies in China.

关 键 词：企业所得税 会计-税收差异 计量方法 上市公司 

分 类 号：F812.42[经济管理—财政学] F275