税务会计理论特征的中美比较及其差异原因  

The Comparison Between the Characteristics of Tax Accounting Theories of China and U.S. and the Reason for Its Differences

作　　者：侯铁建[1] 董盈厚[2] 

机构地区：[1]徐州师范大学经济学院,江苏徐州221116 [2]辽宁大学工商管理学院,辽宁沈阳110136

出　　处：《税务与经济》2010年第3期103-108,共6页Taxation and Economy

摘　　要：作为会计制度安排,尽管中美都采纳独立税务会计模式,却具有不同的理论辩解特征。比较中美税务会计的客观差异,从历史与逻辑角度搜寻差异背后的内在线索,其原因在于中美税务会计理论的成因存在差异。Despite the United Sates and China adopt their independent tax accounting models respectively because of the accounting system arrangement,their characteristics of theoretical justification are quite different.The reason for its differences lies in the different causes between Chinese and American tax accounting theories from the perspective of history.

关 键 词：税务会计理论 中国 美国 差异 

分 类 号：F810.42[经济管理—财政学] F230