税务筹划的经济学性质及其对会计价值之拓展  

Economics Quality of Tax-planning and Its Expanding to Accounting Value

作　　者：董盈厚[1] 

机构地区：[1]辽宁大学商学院,辽宁沈阳110136

出　　处：《税务与经济》2011年第1期98-103,共6页Taxation and Economy

摘　　要：作为现代会计的重要组成之一,税务筹划极大地丰富了企业的会计职能,扩大了现代企业经营收益的含义。企业的税务筹划收益本质上是一种制度收益,具有特殊的租金属性;与产品市场相比,税务筹划市场也有着不同的均衡过程和均衡条件。作为企业财务和会计活动的新领域,税务筹划实现了对财务价值管理、管理会计应用、会计信息使用的价值拓展,提高了会计在企业中直接现金流的创造能力,从而也改进了会计能力定价方式与契约机制。As an important component of morden accounting, tax-planning enrichs accounting functions in corpo- rate greatly, enlarges the meaning of operation income for morden corporate,Tax-planning income for corporate is a kind of system income enssentially, it has special rent property, compared with product market, tax-planning market has different equilibrium process and equilibrium conditions. As new field for finance and accounting ac- tivity in corprate, tax-planning realizes value expanding to value management of finance, application of manage- ment accounting and use of accounting information, increases creation ability of direct cash flow for accounting in corporate, so as to improve pricing mode of accounting ability and mechanism of contract.

关 键 词：税务筹划 租金属性 市场均衡 价值拓展 会计能力 契约定价 

分 类 号：F810.42[经济管理—财政学]