增值税转型对企业财务状况的影响  

Impacts of value added tax transformation on financial situation of enterprises

作　　者：马晶[1] 魏健宇 

机构地区：[1]吉林化工学院经济管理学院,吉林吉林132022 [2]中国石油吉林石化公司染料厂,吉林吉林132022

出　　处：《吉林化工学院学报》2011年第8期68-70,共3页Journal of Jilin Institute of Chemical Technology

摘　　要：增值税转型改革,避免了重复计税,减轻了企业税负,增强了企业扩大投资和技术改造的积极性。分析了增值税转型对会计报表的相关项目以及财务评价指标的影响,揭示了增值税转型将提高企业偿债能力、营运能力和盈利能力,使企业市场竞争力有所提高。Value added tax transtormauon a, hanees enterprise initiative to expand investment and to reform technology. This paper analyzes the impacts of value added tax transformation on accounting statement related items and financial evaluation indexes and re veals that value added tax transformation will increase solvency, operating capacity and profitability of enterpri- ses, improve market competitiveness of enterprises.

关 键 词：增值税转型 会计报表项目 财务指标 影响 

分 类 号：F275.5[经济管理—企业管理]