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世界文明史上先后诞生了两类会计规则:一是遵循民商经济法的、追求公共利益的会计制度;二是面向证券市场的、谋求私人利益的会计准则。我国2007年开始实施的企业会计准则本质上属于后者,它严重地削弱了税法的微观运行基础。会计报表上记载的利润总额不代表企业新增的确定性财产权利,从而具有“不可分享性”。本文检讨了企业会计立法中的理论偏差,文章认为,为贯彻税收公平原则和税收效率原则,会计法规必须遵循税收法规。民商法规定的财产权利计量规则和经济法(尤其是财税法)规定的企业收益分享规则,应当构成会计法规的主要内容。
Two types of accounting rules have been born in the history of world civilization: one is to follow the civil and commercial economic law, the pursuit of the public interest accounting system; the second is for the securities market, for the private interests of accounting standards. The Accounting Standards for Business Enterprises started in 2007 in our country essentially belong to the latter, which severely weakened the microscopic operating basis of the tax law. The total amount of profit recorded on the accounting statements does not represent the firm’s new deterministic property rights and thus has “non-shareability ”. This paper reviews the theoretical deviations in corporate accounting legislation. According to the article, in order to implement the principle of tax fairness and tax efficiency, accounting laws and regulations must abide by the tax laws and regulations. Civil and commercial law provides for the measurement of property rights and economic law (especially the tax code) provides corporate income sharing rules should constitute the main content of accounting regulations.