中美税务会计理论比较及其差异解释:一个理论假说  

Comparison between American and Chinese Tax Accounting Theory and Interpretation on it's Difference:a Theory Hypothesis

作　　者：董盈厚[1] 

机构地区：[1]辽宁大学工商管理学院,辽宁沈阳110136

出　　处：《经济与管理》2010年第3期81-86,共6页Economy and Management

摘　　要：中美税务会计理论总体上表现为结构的不平衡。采用归纳与实证方法,针对中美税务会计理论事实上的差异提出一个解释视角的假说,从引致的制度基础、理论需求与剩余、会计研究选题约束等方面进行推断,结论是美国税务会计理论是各种原因综合作用下一个实用主义观念的结果,中国税务会计理论体系不是杜撰的虚无,而是一个诱致性的理论变迁。Comparision between American and Chinese tax accounting generally represents unbalance of structure. The article applies inductive method and historically certification method, put forward a hypothesis of interpretion perspective for difference of the fact in American and Chinese tax aeeounting, infer from system base of cause, demand of theory and remaining of theory, topics constraint of reasoreh of accounting and so on and deem that American tax accounting is a result of pragmatism concept by comprehensive effect of above-mentioned reasons. Chinese theory of tax accounting is not fabricated nihility but a induced change of theory.

关 键 词：税务会计 税务会计理论 税务会计体系 理论假说 

分 类 号：F276[经济管理—企业管理]