小企业会计准则文献综述及外文文献

本份文档包含：关于该选题的外文文献 、文献综述

一、外文文献

Small and Medium Sized Entities Management's Perspective on Principles-Based Accounting Standards on Lease Accounting

Abstract

Lease accounting is viewed as one of the top priorities for the International Financial Reporting Standards (IFRS) convergence. Small and medium sized entities are an important part of the economy, and this research investigates the management's perspective on the adoption of principles-based IFRS about lease accounting. This researcher interviewed four managers from three different small and medium sized entities, and found the management to be more concerned about their long-term business success than the change of accounting standards. Only when the entities have a loan with the bank, then the management focuses on the lease classification. The interview also suggests that the managers and business owners in the small and medium sized entities have limited knowledge and skills in accounting reporting standards. These firms outsource their accounting needs to local accountants rather than having their own in-house departments. The other aspect of focus for management of these firms is tax consequence of IFRS adoption. The research suggests other regulatory agencies, ., Internal Revenue Service, should also be involved in enhancing financial statement transparency and usefulness after the adoption of accounting standards.

Keywords

International Financial Reporting Standards (IFRS), US General Accepted Accounting Principles (GAAP), Lease Accounting, Small and Medium Sized Entities (SME)

1. Introduction

This study examines small business managements' perspective on the convergence of accounting standards to International Financial Reporting Standards (IFRS) from US Generally Accepted Accounting Principles (GAAP). As the world continues to migrate towards an interconnected economy, the market recognizes that it is easier to have one set of accounting rules to record economic transactions and facilitate cross-border capital flows. The Financial Accounting Standards Board (FASB) has been working closely with the International Accounting Standards Board (IASB) to improve and converge US Generally Accepted Accounting Principles (GAAP) to International Financial Reporting Standards (IFRS) in the past decade. This study analyzes US GAAP and IFRS lease accounting's impact and the management's view on such implementation.

The study uses the FASB definition of small and medium sized entities (SMEs), which are entities that are not subject to public accountability and do not have financial statements filed with a securities commission . SEC) or other regulatory agencies. Most businesses conform to this definition, and the study of SMEs is important to understand the impact of IFRS on the backbone of economy.

The adoption of IFRS elicits many controversial debates regarding the costs and benefits of convergence. The main concern is the potential increase in management manipulation of financial statements since less specific principles-based accounting standards allow aggressive reporting opportunities. In addition, accounting principles that rely more heavily on managements' interpretation and accountants' judgment in principles-based accounting standards could decrease the comparability among the firms. Conversely, many also argue that the current rules-based accounting model has allowed management to exploit financial accounting engineering to achieve a preferred accounting treatment.

Under GAAP reporting, accounting principles are clearly set into rules. Management and auditors are required to follow the \"bright-line\" definition. For example, the FASB's Statement of Financial Accounting Standards (SFAS) No. 13, Accounting for Leases, lists four explicit criteria for lease classification. SFAS No. 13 was set down to avoid individual judgment in interpreting lease accounting and to have consistent applications across the firms [1]. One can argue that entities following precise standards are easier for comparison. However, the nature of the precision rules-based accounting standards provided incentive-consistent standard interpretation and achieved preferred accounting treatments [2]. In this case, firms were able to structure lease terms to prevent capitalization, which removed the lease liabilities from their balance sheets and improved their overall financial position [3]. Aggressive utilization of this method can be classified as \"financial engineering\" in the rules-based regime and manipulation of financial statements. Regulators and the overall market generally recognize that the

classification of operating leases is one of the common forms of off-balance sheet financing for the lessee. The asset and liability are not recorded, so the lessee only needs to report the rental expense under the current GAAP standard. An operating lease does not impact any critical financial ratios, so it is a preferred classification for the firms that must report and operate under debt covenant restrictions. With all the above reasoning, the classification of the lease is an important topic for academic investigation.

If a hypothetical lease were constructed precisely according to the SFAS No. 13 standard that does not fall under capital lease, the auditors would have no room to disagree. Auditors are generally reluctant to inquire for more information and use professional skepticism once the lease term fits the definition under SFAS 13. The principles-based standard classifies a capital lease as \"(lease that) transfers substantially all the risks and rewards incidental to the ownership\" (IAS 17). The auditors' judgment is much more significant under IFRS since they would need to identify the circumstances and threshold that transfers \"substantially\" all the risks and rewards. Without a holistic understanding of the economic substance and good judgment, the auditors could not classify the lease to correctly reflect the economic reality. The adoption of IFRS is deemed to facilitate the reduction of asymmetric information in the market. As Daske et al. point out, the benefit of transparency and reduction of information asymmetry results in market liquidity and lower cost of capital [4].

This paper contributes to the literature by complimenting the understanding of the cost and benefits of IFRS from SMEs managements' perspective. Extensive

studies show that implementation and audit fees would increase substantially at the public companies [5], but little is known regarding the SME managements' strategy to tackle the adoption of the accounting standards and the associated fees. Second, most SMEs are family-owned businesses, so the principle-agent model conflict is not as prevalent as it would be in public companies. SME's are generally more focused on survival in the long-term and passing down the business to heirs. Accounting standards and financial are lower on the priority list and management generally relies on external accountants to provide expertise [6]. This paper explores the field of self-managed businesses in IFRS adoption.

The remainder of the paper is constructed as follows. Section II provides literature review and hypotheses development. Section III describes the interview questions and management response. Section IV provides the conclusion, implication, and suggestions for future research.

2. Literature Review and Hypotheses Development

The proposed convergence of International Financial Reporting Standards (IFRS) has initiated numerous academic and policy debates. Opponents of IFRS argue that the less specific standards decrease the inter-firm comparability and provide opportunities for financial statement manipulation. The switch to more principles-based

IFRS

might

provide

aggressive

accounting

reporting

opportunities to some management teams since they can interpret the accounting rules with less precise standards [7]. However, studies show that with a strong audit committee and independent external auditor, principles-based standards not

only helps to allay the comparability issue across-firms, but they also produce more meaningful economic and financial information [8] [9]. Compared to rules-based standards, principles-based standards generate higher quality financial statements that reduce earnings management, are related to more timely loss recognition and leads to more value relevant accounting measures. This suggests that principles based standards leads to less information asymmetry and aids investors in making informed and unbiased judgments [10] [11]. This results in positive abnormal return and reduction in the cost of capital [12]. Furthermore, Psaros and Trotman [13] found that it would be easier for foreign investment if businesses were reported under IFRS. Many major capital markets . London, Hong Kong) report under IFRS, reducing information asymmetry and increasing capital flows between borders. This eventually leads to a more efficient capital allocation, allowing both investors and firms to benefit.

The auditors' assessment of the business entities and their underlying economics is important to the process of interpreting accounting standards and evaluating financial information quality. The underlying economic reality is important to assess a firm since it relates to borrowing cost, stock price performance, and other contractual obligations. Some of the common earnings management used to improve the firms' perception of their economic situation includes manipulating accruals [14], and liabilities [15], and lowering goodwill write-off [16]. An operating lease is one of the methods that some management will use to minimize liabilities through financial engineering. The management's perspective is an important piece of knowledge to the puzzle of how IFRS in lease accounting is going to impact capital markets. This paper attempts to close the

gap of our knowledge between the management, auditors, and regulators. Table 1 summarized the difference specification for both US GAAP and IFRS. The GAAP has very specific threshold to differentiate between operating lease and capital lease, which is subject to the criticism of financial engineering. While IFRS guideline is too general, and some people disapprove its comparison ability between different firms.

The principles-based accounting standard enables management to apply accounting rules with more flexibility to reflect the economic substance of situations. On the other hand, management can also take advantage of this to report aggressively. The external auditors would potentially have more disagreement over the application of the accounting standard under a principles-based regime. The auditors have more negotiation power when the accounting issues are complex [17]. Auditors are conservative since the damage from loss of reputation is irreparable and litigation costs are onerous, leading them to favor a less aggressive reporting methodology under principles-based standards.

This paper focuses on lease accounting since it is one of the important topics in the convergence of both standards. Management generally prefers to classify leases as operating leases since no lease liabilities are recorded under this designation. This improves debt covenant ratios, facilitates incremental debt capacity, and enhances the financial appearance of the firms. If, under IFRS, the auditors certify management's aggressive accounting practices without additional due diligence, the potential costs of litigation and loss of reputation are high.

Auditors will therefore tend to be more conservative in their practices under principles-based IFRS standards than under comparable GAAP standards. Consequently, contrary to the management's preference, the auditors are more prone to classify the lease as a capital lease. However, management might disagree with the auditors' conservative attitude. In order for the management and the auditors to agree upon on the classification of the lease, the auditors need to understand the underlying economic substance. It is only after performing more substantive testing will auditors understand the substance of the transactions instead of just following numbers and ratios without further questioning. The additional work will result in better understanding of the underlying economic substance for the auditors. Thus, the classification on the financial statements would accurately reflect the \"true and fair view\" of the lease.

Under IFRS, information disclosure is more robust, including management's assumptions and estimation. Studies show the mandated adoption of IFRS brings comparability and enhances the usefulness of accounting data and improves forecast accuracy [18]. The financial information is perceived to reflect current economic conditions and up-to-date expectations of the future and recognize news in a timely manner [19]. IFRS is substance over form, and the perceived risk is lower, resulting in a potentially lower cost of capital [11].

3. Interview Questions and Results

The research includes four interviews from four different managers from three distinctive firms. The mangers are from retail industry, which is representative of

typical small and medium size firm population. Unlike financial institutions, retail industry has a combination of capital and operating lease, which is a relatively relevant industry for this research. The gross revenue of the subject manager companies ranged from $3million to $28million, with 7 to 56 full time employees. These firms are considered typical small and medium sized entities under IFRS since the corporations are privately owned and do not have accountability to the public. These firms do not have to file with regulatory agency to ensure the general public has access to fairly presented financial statements. The most common governmental agency for which these firms have to present financial information is the Internal Revenue Service in the form of tax returns, though this information is not disclosed to the general public.

The researcher questioned the management of the subject companies on if they would change lease terms for their companies if the accounting standards were to be implemented by IFRS. Since most SMEs are familyowned, and the firms' financial statements are not typically available to external financial users other than regulatory agencies, most typically is the Internal Revenue Service, the management is generally concerned with their long-term profit. \"We want our business to continue for the next 20 years, so when we make plans, we plan long term,\" said one of the interviewees. The same interviewees also prefer to purchase plant and machinery rather than entering into leases. One entity has capital leases on its copy machine and two vehicles and an operating lease for its administrative office space, which is minimal compared to the size of the entity. \"The entity also gets a tax deduction if the corporation purchase certain qualified equipment, so I buy most of my machines whenever possible,\" the manager continued. The

management did not intend to use operating lease to leverage financial ratio for this particular entity. Some of the typical interview questions and response are shown in Table 2. Another manager admitted that the entity preferred operating leases since the corporation has a loan with the bank subject to debt covenants. Debt to asset ratio must be less than 40%; otherwise an additional 5% interest is imposed on the loan balance. The current ratio is about 36%, and the management prefers not to increase any liabilities if possible. This manager is more concerned about the classification of a lease compared to the manager mentioned above. When this manager was questioned about future expansion of the business, he stated his preference to construct the terms to conform to an operating lease if a purchase is not possible. The manager intended to pay off the bank loan before any major expansion of the business. The manager relied heavily on the accountant's advice on any major purchase for the business since he is very careful about the company's debt covenant. When questioned whether the change of the accounting standards is going to impact their decision on lease term, and the manager said: \"We will rely on our accountants' expertise.\" The manager said they mainly focused on the growth of the business, but had little knowledge about accounting standards and the tax code. \"The business has 12 employees, and we cannot afford to hire someone full time to manage our books. It is much cheaper for us to hire an accountant on a fee basis than to have a full time accountant or bookkeeper.\" The manager did not incorporate the cost of implementation of the new accounting standards change to the company's business operation, but he was more concerned about the immediate cost and benefits, such as interest rate and tax benefits.

All managers are not very familiar with principles-based International Financial Reporting Standards, and they rely on the external accountants to provide expertise on the implementation of the new principles. Management is more interested in the tax benefits, such as qualified \"section 179\" equipment and property purchase to increase the immediate expense and reduce tax liability. Finally, management would consider the classification of the lease if the entity were subject to debt covenant. The research suggests the adoption of IFRS in lease accounting is not a major determinant for managements' consideration in business operation. Rather, they are generally more interested in potential tax liabilities since that impacts the cash flow in the foreseeable future. If FASB can incorporate IRS input for the new accounting standards, the fair presentation of financial statements can be more effective (Figure 1).

4. Conclusions & Implications

The research attempts to bridge the gap between the understanding between small- and medium-sized entities and the adoption of International Financial Reporting Standards. Many studies focus on the auditors' judgment, financial users reaction, and regulatory agency's cost benefit, but little is known about the management's perception. This research interviewed four managers and gained knowledge about the train of thoughts during the acquisition of plant and machinery. Most SMEs are family-owned business, and the corporations' principal-agent conflict model is at its minimal. The managers' goal is to survive and expand the firms, and pass down the business to their heir. The managers normally do not possess the accounting expertise, so they rely heavily on the

accountant to assist them with financial statements and tax returns [20]. In order to improve the presentation of financial statement in accordance of IFRS, the accountants need to sharpen their skills and equip knowledge about the IFRS adoption.

The managements are also interested in the tax consequences after the IFRS implementation. The current IFRS adoption does not incorporate any tax code changes. The SMES guard their cash flow carefully, one of which is tax payment. If FASB can work with IRS, the implementation of IFRS might go more smoothly. The cooperation between multiple departments would be the ideal environment to adopt, implement, and improve the convergence of accounting standards.

二、文献综述

我国小企业会计准则与税法的差异和协调文献综述

摘要

随着经济市场化的不断发展，一些小企业在世界经济中占领越来越重要的角色，发展的越来越突出。小企业不仅促进经济发展，创造就业机会，促进城市化进程，并在维护社会稳定等方面发挥了重要作用。小企业的出色发展所带来的问题也数见不鲜。企业会计准则是一个比较完整的，复杂的，有效的会计准则。它适用于大型企业，上市公司，它包括了企业可能发生的所有类型的业务。

但是，小企业因为规模小，单一的业务需求，和其它一系列的特殊性，使会计准则在

实施过程中更加困难，成本也比较高，致使小企业会计已成为一个沉重的负担。因此，从20世纪80年代初，世界上每一个国家和国际会计机构先从小企业会计下手，进行深度研究和分析。国际会计准则委员会在2009年7月出台了《中小主体财务报告准则》。

我国《小企业会计制度》颁布时间较早，更在《企业会计准则》实行之后，突显其滞后性。所以为了规范小企业会计行为，中国在2011年颁布了《小企业会计准则》，而在各个小企业范围内实行时间为2013年1月1日。

目前，在各个小企业范围实行的《小企业会计准则》，在制定理念、框架结构、计价方法、核算原则等方面充分考虑到了税务部门信息使用对象的要求，长期向税法靠拢，从而大大简化了所得税的会计处理，几乎消除了会税的差异，但仍有近百分之十的差异，还需要进行纳税调整。我国应进一步加强《小企业会计准则》与税法管理层的合作与协调，主要是由财政部和国家税务总局联合派出代表组成的协调机构，在小企业会计准则和税法的实施过程中密切监督，对于二者在执行中的出现的问题加以记录，并采取措施解决问题；完善《小企业会计准则》的报表编制等。本文主要阐述了《小企业会计准则》与税法协调的具体内容，分析了两者之间仍然存在的主要差异。

关键词:小企业会计准则;税法;差异;协调

1 国外文献综述

国外一些国家的研究在会计的发展史上始终保持领先地位，如英国，美国，德国等。二十世纪八十年代初，各个国家的会计人员开始做研究小企业的会计的工作，并重点专注于20世纪后期到现在的这段期间。会计从业人员和研究人员取得了一定的成果的同时，制定会计准则的机构和国际会计组织则通过小企业会计的研究和调查，取得了显着成效。

英国则较早将注意力放在小企业会计准则,1996年12月，英国ASB发布了《小企业财务报告准则》 （FRSSE ）的草案，最终通过征求意见。1997年11月首次正式发布FRSSE 。截至2007年底，（ FRSSE ）已修订6次， 2008年4月6日，最新修订版开始执行。而FRSSE的实施，以满足大约80％的国内小企业信息的主体的需求为目的，逐步改善和适应会计的发展。据ASB的FRSSE的发布，引入了一个新概念 - 专为小型报告主题建立一套关于财务报告的完整，独特的会计准则。

AICPA—美国注册会计师协会。1976年，美国注册会计师协会发布了《关于小企业根据一般公认会计原则提供的报告》。美国会计职业领域的支持研究小企业会计准则，首要前提是按会计原则编制的报表和纳税申报表的准备一致，同时财务会计与税务会计也要尽量保持一致。美国反虚假财务报告委员管理组织（ COSO ）致力于内部控制的研究。2006年， COSO发布的《较小型公众公司财务报告内部控制指南》按照成本效益原则就如何在小企业内部控制指引下使用“内部控制 - 整合框架”的设计，包括小企业在财务报告内部控制的重要观点以及解释性工具，并引入小企业应用这些原则的方法与实例公司控制成本的有效方式。

国际会计准则理事会（IASB）作为制定全球通用会计准则的机构，，为《中小主体国际财务报告准则》的发布起到了积极促进作用。 2003年初，国际会计准则委员会主办的40个国家会计准则制定机构会议的参加者大会，询问中小主体的会计准则的意见，并于2004年6月发布了《中小主体会计准则的初步意见》的草案，广泛讨论了目标，框架，适用性和财务报告存在的主要问题。 2005年4月，国际会计准则委员会等调查问卷校正验证和学科测量结果发出后，才能使用此问卷，以确定中小主体确认和计量问题。2007年2月，发布了《国际财务报告准则 – 中小主体（草案）》 ，广泛征求企业意见，并取得了重要的成就。中小主体的会计准则制定以及小型和中型主体的主要目标是正式发布2009年中小主体国际财务报告准则的基础。2009 年7月9日，国际会计准则理事会发布了一个

小团体的国际财务报告准则，并于同日生效。该准则是针对中小主体量身制定的国际会计规定，是国际会计准则理事会建立在国际财务报告准则基础上制定的。

2000年3月加拿大会计准则委员会（ASB）成立了差别报告咨询委员会 ，负责小型和中小型企业财务报告准则的发展，并在 2002年2月发行的民营企业的《差异报告》中将用户定位于不具有公众受托责任的民营企业。 ASB在2009年12月发布了《民营企业会计准则》，历时10年，此准则最终于2011年在1月1日正式实施。第1300号会计准则 - 《差异报告》是由加拿大会计准则委员会于 2002 年 2 月发布的。该指引明确指出，为满足企业的条件，按照财务报告的一般公认会计准则，可以选择使用一些特定的术语，而该准则的适用范围则针对本国非公开企业。

AASB - 澳大利亚会计准则审查委员会。自1992年以来，澳大利亚就开始实现差异报告。 1990年，澳洲会计准则委员会颁布的“会计概念公告第1号”，其目的是减少小企业的财务报告的负担。 SAC1定义“报告主体”的概念，并以此为基础建立差别报告制度。而新西兰与澳大利亚同样都是“跨塔斯曼会计及审计准则咨询小组”（ TTAASAG ）成员，会计制度的规范和澳大利亚很相似。 1994年新西兰制定差别的报告系统，该系统将无公众问责，管理者将较小的个体分成不同的主题报告，能进行简单的会计准则。

根据上述内容，我们可以清晰地看到国际财务报告准则、加拿大，英国的准则框架体系则体现了差别报告制度，也就是说，都建立了的、适合于中小企业（私营企业）的会计准则。

由于会计准则和企业所得税受到该国的政治环境，经济环境，法律等方面的影响 对此，会计与税法之间的关系的研究并没有形成有理论性和系统性的成果，直接可参考的文献很少。从目前的数据来看，文献主要集中在会计准则和税收以及对企业所得税法及会计制度

和系统之间的差异的实证研究，下面就总结这些主要观点。

(l)关于会计与税法关系的研究

在会计准则和税收制度（以下简称“税则” ）之间的关系之中，有影响力的则是诺贝斯(Nobes)的二分法。根据国家政治，经济和法律环境不同， “税”有两种型号，分别是“税”的统一模式和“税”分离模式。在“税”的统一模式下，税收制度对于一个国家的企业会计的影响大于公认的会计准则。而企业在确认，计量和报告的会计要素中应当保持国家税收利益为基本目标，企业应按照国家税务的需要提供会计信息。法国，德国是模型的典型代表，法国在商业法律中明确规定税务机关是法定的会计信息使用者;收入和应纳税所得额的德国会计报表必须一致。在法国，德国中，采用“税”统一模式的主要原因是因为这两个国家是集权的国家，会计准则根据税收制度的需要制定和有关的部门执行，以及两个不发达国家的资本市场，相对封闭的融资行为。在“税”分离模式，会计准则及税务系统相互，企业会计确认，计量和会计要素的报告，应根据公认会计原则为原则，在确定应纳税所得额，按照税收制度进行调整。

(2)关于会计与税法差异的研究

米尔斯和Plesko两位学者持有的观点是这样的：美国公司纳税申报表自1913年以来被引入却并没有作出重大改变，对于日益复杂的纳税调整，却不能很好地提供及时和准确的信息，应在相应的改进原来的基础上，为了达到更好的效果。最新财务会计准则委员会研究Kawaller美国标准的学者认为这样的观点：财务报告及税务报告之间的差异反映了客观的会计与税务之间的差异。当财务会计准则委员会再次发布了新的指导方针，国家可能通过新税法修正案，以保障国家税收的目的。研究结果如下：学者MANZON和Plesk 使用美国上市公司1988年-1998年的研究公共数据分析即：源的大小和会计收入与应税收

入差异之间的差异是从经济，制度因素方面产生控制变量。

主要的文献包括:

作为国际会计研究的开拓者之一，原美国华盛顿大学教授约哈德·

美国的着名学者吉尔特.霍夫斯蒂德(Geert Hofstede,1980)指出,会计发展模式主要是受特定国家的社会(文化)因素的制约影响,社会成员所具有的社会观、价值观、信仰和个人特性等因素不同,并导致不同的会计制度。

以上观点均是从会计发展模式与其所处环境的关系角度探讨各国会计制度的形成和发展过程,其中也或多或少地涉及税法对会计模式的影响作用。

2 国内文献综述

目前我国的会计准则和制度阶段并存，中国在2006年2月财政部颁布包括新会计准则体系1基本准则和3具体准则，并规定2007年1月1日起首先在上市公司实行。在《小企业会计准则》发布前，我国非上市的中小型企业依据《小企业会计制度》执行，该制度仅适用于不对外筹资的小型企业的会计核算。（财政[2011 ] 17号）提供了一个更明确和详细的标准，小企业在未来的执行中，有利于提高整体小企业内部管理水平，促进企业的健康和可持续发展。在2013年的《小企业会计准则》实施中，也取消了在2004年4月27日发布的《小企业会计制度》，这将使得会计准则在中国差别报告框架更清楚。

（完整内容请到）我们的小企业会计制度研究专业虽然较晚，但近年来，中国的会计准则设置部门是财政部，一直致力于小企业和拟定适当的会计制度。2002年，中

国颁布了“中国人民共和国中小企业促进法” ，为创建中小型企业的建设和发展提供一个有利的环境。 2004年4月，中国人民共和国财政部颁布的《小企业会计制度》，这是专门为我国制定的小企业会计制度，这个体系的建立，填补了中国小企业会计的空白，小企业在有了可依靠的根据的基础下，小企业会计中起着至关重要的作用。到2010年年底，在会计准则国际趋同的所有国家的大背景下，我国颁布了“小企业会计准则（征求意见稿）” ，希望积极寻求各种社会意见及会计人员的圈子建议，建立适合我国国情的小型企业理想的会计标准。通过一年多的时间收集，讨论，修改，终于在2011年10月18日由中国人民共和国财政部的以财会[2011]17 号印发了《小企业会计准则》。并自2013年1月1日起，在小企业范围内的实施，鼓励提前实施小企业，于2004年出版的《小企业会计制度》废止。

在中国，的计划经济模式的企业是“统收统支”的实施，财政收入上缴企业利润，而企业亦是按照生产国家规划的组织，它只是不存在会计与税务与协调之间的差异。由于市场经济的推行，税收一直是的财政收入状况的根本变化。因此，会计及税务之间的差异也出现了。其主要思路如下：

(1)由于会计和税法的目的不同而产生的差异:

2007年周凤英在会计与税法的协调与差异中，提到了会计和税法有不同的用途是主要原因差异所在。会计制度的目的，是提供会计资料真实，完整的财务信息的用户。而税收是国家财政收入，利用税收杠杆来宏观的担保为主要目的。因为两个不同的目的，不同的原则导致了企业会计和税务的不同处理方法。同样，许建业（2004）认为，由于会计和税务根本不同的目标，必须要有所差异。文章对存在于当前企业会计制度与税法进行比较分析。李惠（2004）也认为，主要的差异是由于会计制度和税法的目的不同。

(2)由于会计制度和税法制度的规定不同而产生的差异：

王茹在2006年的“浅谈会计和税法的差异与协调”和李峦松在2001年发表的“税法与会计制度的差异及协调研究”中,提到了税法与会计制度之间的协调，第一阶段是经济部门的协调之间的差异，被提及的规定还有会计制度和税收制度，会计及税务的差异。同时，文章也有会计及税法差异有关协调的方法。此外，陈国辉，崔刚（2002）的研究“会计与税法之间的分离与协调”也指出，我们的会计制度的改革，进一步体现会计和税法分离的原则。会计报告的目标，从“概念”到“公平交易”的观点适用法律，提供了理论依据和两个分离的实际指导。

(3)还有一些其他的观点和看法

何和平（2003）指出，在“会计利润与应税所得差异的制度性分析及协调”中指出，会计利润和应纳税所得额的差异，新的“企业会计制度”会计与税务相分离的办法，造成会计利润和应纳税所得额的增加，之间的差异是范围的确认之间一个很大的区别，主要是在收入和支出确认时间上。

倪国爱(2000)指出, 要重视对会计准则和税法之间的关系的研究，指出了会计准则及税务的角度之间的关系有两种：统一和分离理论。完整的统一理论，绝对分离理论是不可取的，正确的观点应该是会计准则和税收的协调，即适当的分离，需要一个统一的地方要尽量保持一致。

彭蕾 (2007年)在“会计制度与税法的差异分析及协调”中, 分析会计制度和税法的差异从财务会计信息的相关性和可靠性，相关性和可靠性的要求的角度来达到平衡的冲突和对可靠性要求的税收应该比相关性较高。我国的会计和税法的分离,始于1993年。企业财

务会计制度改革;传统的“会税合一”模式慢慢走向分离。由于他们不同的目标，会计及税务服务的对象不同，遵循不同的原则，造成更大的差异出现在相同的会计确认，计量，摊销，选择合适的方法，所不同的是客观存在无法消除的，它是经济发展的必然结果。

在2006年新会计准则颁布的情况下, 从理论和实践研究的角度分析，说明了同样的项目在会计确认和计量及税法的差异。因为这些差异，无法消除，这两个可行的，可操作的具体协调和应对措施和强大之间的差异，从而能够帮助会计研究和会计人员的影响。

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