First, the differences between tax accounting and financial accounting in terms of objectives
The goal of tax accounting is to provide tax business information, ensure the timely and full payment of national taxes and the fairness of tax burden, thus preventing and reducing tax evasion to a certain extent, helping to protect the safety and integrity of national taxes and meeting the needs of national economic development.
Second, the basis of tax accounting and financial accounting
Tax accounting is based on the current tax laws and regulations of the country, taking the stability of tax revenue as the starting point, adopting a unified tax system to confirm tax payment standards, and handling various tax obligations in accordance with general accounting principles, which is mandatory, and with the continuous improvement of the national tax law, it is a specific method to deal with tax obligations.
Third, the differences between tax accounting and financial accounting in accounting principles.
Although tax accounting does not have to completely get rid of the principles and methods of financial accounting when dealing with the fund movement caused by tax activities, there are obvious differences between them in inventory valuation, salary expenditure, donation expenditure, business entertainment expenditure, depreciation method and so on. The fundamental difference between tax accounting and financial accounting is that tax accounting is based on the combination of cash basis and accrual basis, and adopts the principle of joint production by sections in confirming the realization time of income and the deductible of expenses. And financial accounting mainly adopts accrual accounting principle for accounting.
Four. tax accounting
In financial accounting, there is an assumption of phased accounting. Accounting staging hypothesis means that enterprises
In tax accounting practice, the relevant treatment of enterprises should meet the requirements of tax law. Judging from the situation in various countries, the preparation of tax accounting is based on the year, which varies from country to country.
In a word, analyze
Collection of graduation thesis: paper net's discussion on the distortion of enterprise accounting information after graduation includes the distortion of enterprise accounting information-[Keywords] enterprise.
[Abstract] This paper points out that enterprise reform is not in place, business leaders
Accounting information is
First, the causes of enterprise accounting information distortion
On the surface, the distortion of accounting information is a management problem, or the personal behavior of unit leaders or accountants, but there are the following reasons in essence.
First of all, the incompleteness and inadequacy of enterprise reform is the deep-seated reason for the distortion of accounting information. If the rights and responsibilities of business operators are not completely solved, business operators will often conceal or falsely report their business results from their own interests, resulting in distortion of accounting information; The problem of separating government from enterprises has not been completely solved, and enterprises cannot become truly independent operators. The government often supports enterprises to make false reports intentionally or unintentionally for local interests or leadership achievements.
Secondly, the administrative leadership of enterprises and the weakening of the supervision power of accountants lead to the distortion of accounting information. at present
Third, uneven income distribution and imperfect incentive mechanism lead to accounting information distortion. because
Fourthly, the imperfect internal and external supervision mechanism leads to the distortion of accounting information. From the perspective of the subject of internal accounting supervision, the accountant in charge of the enterprise is directly appointed by the enterprise operator, and the salary and remuneration of the accountant are directly determined by the enterprise operator, which means that the accounting work of the enterprise serves the enterprise operator in a certain sense and changes with the will of the enterprise operator. From the external supervision mechanism of enterprise accounting information, social intermediary and government audit supervision are limited by manpower, financial resources and post supervision nature, and fail to find out all violations of law and discipline, which is also one of the important reasons for the distortion of enterprise accounting information.
Fifth, the arbitrariness of administration according to law leads to the distortion of accounting information. Law enforcement is lax and arbitrary, which encourages some operators to break the law and makes the problem of accounting information distortion develop in the quantitative direction. /A & gt； . Sixth, the low quality of accounting personnel has a great influence on the quality and reliability of accounting information. /A & gt； . The professional quality is not high, the concept of professional ethics is not strong, and the accountants lack scientificity.
Suggestions on preventing accounting information distortion
Eliminating the distortion of accounting information requires treating both the symptoms and the root causes. Externally, we should purify the outside, strengthen the external supervision mechanism and improve laws and regulations; Strengthen the construction of accounting control from within the enterprise, start with management, grasp the source, improve the ideological and moral quality and professional quality of accounting personnel, and treat both the symptoms and root causes.
1. From an external macro point of view, we must first improve the enterprise management system according to market requirements. Only by establishing and perfecting modern
2. From the internal micro point of view, enterprises
(1) Strengthen accounting control and broaden the understanding of accounting control. Traditional accounting control refers to the ability of accountants to reflect the economy.
(2) Strengthen accounting control and optimize the accounting control environment. Specifically, it is necessary to improve the corporate governance structure and design a set of mechanisms, so that operators can be constrained while being encouraged and protect the rights and interests of owners. The effective combination of incentive and constraint will make the operator's behavior consistent with the owner's goal to the greatest extent. To restrain operators, the owners can use performance appraisal, or the board of directors can stipulate the scope of authority of operators by articles of association, or they can send a board of supervisors to directly supervise the agency rights of operators and safeguard the rights and interests of owners; We can try to implement annual salary system and stock option plan to motivate operators and combine the interests of operators and shareholders.
(3) Give full play to the role of accounting control and change the current accounting management system. The owner appoints the chief financial officer to lead the accounting organization and accounting work. The CFO is responsible to the owner, and the accountant is responsible to the CFO. The operator is fully responsible for the operation of the company, and the CFO and the operator cooperate and supervise each other, so that the owner and the operator can achieve incentive compatibility through the CFO. Under the accounting management system of CFO system, the scope of accounting control is not only the mutual check and recheck of accounts, certificates and statements, but also the standardized design and control of business processes, the control of incompatible positions in business processing, and the review and analysis afterwards.
In short, to control the distortion of accounting information, first, we must start from the macro aspect and truly establish and improve the modern.