现代种业企业税务规划与会计管理准则的关系研究  

Research on the Relationship between Tax Planning and Accounting Management Standards in Modern Seed Industry Enterprises

作　　者：罗琦茹 廖烨[1] Luo Qiru;Liao Ye(Sichuan Vocational and Technical College,Suining,629000)

机构地区：[1]四川职业技术学院,遂宁629000

出　　处：《分子植物育种》2024年第22期7620-7625,共6页Molecular Plant Breeding

摘　　要：在全球化经济背景下,种业企业作为农业产业链的关键环节,其税务规划和会计管理的效率直接影响企业的财务健康和可持续发展。本研究以登海种业和隆平高科为案例,探讨现代种业企业在税务规划与会计管理准则中的实际应用及其相互关系。通过详细分析两家公司2023年的年报,研究其税务规划策略和会计政策的选择如何互相作用,以及这些策略对企业财务表现的具体影响。研究发现,合理的税务规划和严格的会计准则遵循可以显著提升企业的市场竞争力和财务透明度。本研究不仅为种业企业提供了税务规划和会计决策的参考,也为政策制定者提供了数据支持,推动行业的健康发展。In the context of a globalized economy, seed industry companies, as a crucial segment of the agricultural supply chain, have their financial health and sustainable development directly influenced by the efficiency of their tax planning and accounting management. This study uses the cases of Denghai Seeds and Longping HighTech to explore the practical application and interrelationship of modern seed companies' tax planning and accounting management standards. By thoroughly analyzing the 2023 annual reports of these two companies, the study investigates how their tax planning strategies and accounting policy choices interact and the specific impact of these strategies on their financial performance. The research finds that reasonable tax planning and strict adherence to accounting standards can significantly enhance a company's market competitiveness and financial transparency. This study not only provides a reference for tax planning and accounting decision-making for seed companies but also offers data support for policymakers, promoting healthy industry development.

关 键 词：种业企业 税务规划 会计管理准则 登海种业 隆平高科 

分 类 号：F324.6[经济管理—产业经济] F302.6F812.42