递延所得税资产对企业财务报表的影响分析  

Analysis of the impact of deferred income tax assets on enterprise financial statements

作　　者：蔡娟 Cai Juan(Nanjing Chunxiao Engineering Consulation Co.,Ltd.,Nanjing,Jiangsu,210000)

机构地区：[1]南京春晓工程咨询有限公司,江苏南京210000

出　　处：《市场周刊》2025年第5期79-82,共4页Market Weekly

摘　　要：递延所得税资产源于税法与会计准则差异,能减轻企业税负,改善现金流。在资产负债表中,它能增加非流动资产,影响资产总额和结构,降低资产负债率和资产周转率。在利润表中,递延所得税资产能减少所得税费用,直接增加净利润,间接影响企业财务状况和经营成果。在现金流量表中,递延所得税资产不直接产生现金流入,但减少当前所得税支付,增加自由现金流,影响未来税务现金流结构。此外,对递延所得税资产需合理确认与计量,避免过度乐观估计财务状况。递延所得税资产对企业财务报表有重要影响,企业应充分利用其税收抵免作用,为未来发展创造有利条件。Deferred tax assets arise from differences between tax laws and accounting standards,capable of alleviating corporate tax burdens and improving cash flow.In the balance sheet,they increase non-current assets,affecting total asset value and structure,and lower ing the asset-liability ratio and asset turnover ratio.In the income statement,deferred tax assets decrease income tax expenses,directly in creasing net profit and indirectly influencing the financial position and operating results of the enterprise.As for the cash flow statement,de ferred tax assets do not directly generate cash inflows,but they reduce current income tax payments,thereby increasing free cash flow and impacting the structure of future tax-related cash flows.Furthermore,deferred tax assets require reasonable recognition and measurement to avoid overly optimistic estimates of the financial situation.Deferred tax assets have a significant impact on corporate financial statements,and enterprises should fully leverage their tax credit effects to create favorable conditions for future development.

关 键 词：递延所得税资产 财务报表 资产负债表 利润表 现金流量表 

分 类 号：F231.5[经济管理—会计学] F275[经济管理—国民经济]