【作者】 董盈厚；

【导师】 盖地；

【作者基本信息】 天津财经大学 ， 会计学， 2009， 博士

【摘要】 我国会计制度安排正在经历价值性的历史变迁,尽管颁布了新企业会计准则(2006),但会计制度演化中制度事实与制度逻辑的理论争议一直不断。现有财务会计与税务会计分离的理论研究中,税务会计理论体系的实体构建相对完整,财务会计与税务会计分离的经济学效率与会计价值研究则相对缺位。我国于2006年颁布了新企业会计准则,采纳了英美会计模式中将财务会计与税务会计分离的会计安排,这意味着独立税务会计模式是否有效与我国整体会计安排形成了捆绑效应。因此,财税会计分离的经济学效率与会计价值研究不仅对现有的会计理论具有补充性价值,也会对我国正在选择的会计制度安排事实产生理论上的检验价值。论文运用经济学理论,采用史证研究、定量研究、案例研究、规则个案研究等研究方法,从现有的中美税务会计理论的比较开始,通过理论归纳,比较中美税务会计理论的总体差异,推断差异的成因,透析现有税务会计研究的理论缺位,搜寻具有可扩展性的研究视角,遵循宏观制度与微观技术两大线索,基于经济学效率与会计价值两个视角,拓展现有的财税分离的会计理论。经济学效率与会计价值视角的研究,本质上涵盖了财税会计分离的有效性问题,故可扩展性线索主要包括以下两个大的方面:一、宏观制度层面经济学效率研究的可扩展性1.将财务会计与税务会计分离置于典型会计模式背景下进行研究从世界范围看,典型会计模式的参考框架为法德会计模式与英美会计模式,法德会计模式实行非独立税务会计安排,英美会计模式实行独立税务会计安排,需要论证的问题是典型会计模式的经济学效率与我国会计模式选择的路径参照。2.将财务会计与税务会计分离作为制度安排进行交易费用研究财务会计与税务会计分离作为一种会计安排,从属于经济学意义上制度安排的交易费用范畴,交易费用决定制度安排效率,财务会计与税务会计分离的交易费用既包括外生交易费用,又包括内生交易费用,对于内生交易费用的评价成为财税分离制度安排模式选择的主要因素,而内生交易费用的无限性,决定了财税合一制度安排存在较高机会成本,因此财税分离制度安排具有可选择性。二、微观技术层面会计价值研究的可扩展性1.对财务会计与税务会计分离产生的协调价值进行研究税务会计体现了一种特殊的利益结构,这种利益结构的均衡特征意味着税务会计实现了税收法律与会计的软协调,这种软协调优于财税合一的硬协调,从而论证了税务会计的独特协调价值及其独特会计目标。2.对财务会计与税务会计分离产生的财务价值进行研究税务筹划为静态的MM资本结构理论增加了动态的意义,具有价值效应,实证会计理论表明税务管理不具有价格效应,增值税与所得税会计管理与现金流量相关,具有现金流量效应,由此决定了税务会计具有独特的价值管理功能。3.对财务会计与税务会计分离产生的会计报告价值进行研究财务会计报告与税务会计报告具有不同的报告目标、不同的信息质量特征组合与均衡,以及不同的信息披露边界,从而论证财务会计与税务会计分离的必然性。4.对财务会计与税务会计分离产生的会计信息质量影响进行研究从计量属性角度阐述不同的所得税会计处理方法,探讨财务会计与税务会计分离对所得税会计信息质量影响问题,运用增值税法中的视同销售规则的个案研究,探讨财务会计与税务会计分离对增值税会计信息质量影响问题。论文遵循以上研究线索,设计逻辑框架,对研究的主要内容进行布局,全文共分7章,第1章为导论,第2、3章为宏观制度层面研究,第4、5、6、7章为微观技术层面研究,最后为全文结论。在研究视角、研究方法、研究结论三个方面做了创新性探索,具体表现为:在研究视角上,突破现有以实体理论构建为主的研究模式,着重从制度效率与会计价值方面进行拓展性研究;在研究方法上,打破现有“以会计研究会计”的局限,综合运用经济学理论、史证研究、定量方法、案例研究、税法规则个案研究等研究方法,对财税会计分离问题进行理论论证;在研究结论上,提出财税会计分离制度安排模式变迁的实质是增长模式演化、财税会计分离更要注重内生交易费用考量的观点,认为与财务会计受单一准则约束不同,税务会计受税收法律与财务会计准则双重准则约束,税务会计本质上是一种协调机制,实现了税收法律与会计、私人利益与公共利益的软协调,得出财税会计分离有利于提升会计职能在私人组织中的地位、提高会计的市场契约能力、增加会计价值的结论,论文通过财务会计报告与税务会计报告的比较,分析了现行会计报告的优势与局限,主张有必要分清会计信息披露与企业报告或企业信息披露、财务预测报告的边界,会计的重要性不是体现在会计责任的无限扩张上,而是体现在会计职能的不可替代价值上,财务会计信息有效边界的界定依据不是信息使用者的信息需求边界,而是财务会计信息供给者的非替代性供给边界。以上所做的探索期望能够对我国正在经历的会计制度演化及会计模式借鉴的理论认识具有一定的参考价值。更多还原

【Abstract】 Arrangements for accounting system in our country is going through the historical changes in value, despite the promulgation of a new Accounting Standard for Business Enterprises (2006), but the in the accounting system, the evolution of the system of truth and system of logic theory has been controversial. In the financial accounting and tax accounting separation theory study, the theoretical system of taxation and accounting entity is relatively complete, while the financial accounting and tax accounting separation of the validity of the relative lack of theoretical studies. Our country in 2006, the promulgation of a new Accounting Standard for Business Enterprises, the adoption of the Anglo-American accounting model will be financial accounting and tax accounting separation of the accounting arrangements, which means that an independent tax accounting model is valid with our overall accounting arrangements formed a bundle effect, therefore, taxation the effectiveness of the accounting separation of research not only on the existing accounting theory have complementary values, our country will also select the accounting system are arranged in theory have a truth value test.In this paper, the use of economic theory, quantitative research, the history of research evidence, case studies, the rules of case study research methods, etc., from the existing Sino-US comparison of tax accounting theory beginning, through the theory of induction, the Sino-US comparison of tax accounting theory the overall differences Analysis of differences in the causes of the existing tax accounting consider the relative lack of theoretical research, with scalability, the system can follow the macro-and micro-technology the two leads, based on the economics and accounting value of the efficiency of both perspectives, to expand the existing accounting theory.This article holds that the efficiency of Economics and Accounting from the Perspective of Value Research, in essence, covers the financial and tax accounting on the effectiveness of the separation problem, the scalability of the main clues include the following two aspects:1. The scalability of the efficiency of research in macro-system economics(1) Typical pattern of the efficiency of tax accounting Comparative Study From a global perspective, a typical frame of reference for the accounting model for France and Germany accounting model and Anglo-American accounting model, France and Germany accounting model to implement non-independent taxation and accounting arrangements, the implementation of Anglo-American accounting model of an independent tax accounting arrangements, the necessary proof is a typical problem of the accounting model efficiency and economics of our country accounting model with reference to the path selection.(2) Financial accounting and tax accounting separation transaction costs study Financial accounting and tax accounting as an accounting separation arrangements, subordinated to economics the significance of institutional arrangements on the scope of transaction costs, transaction costs decide the efficiency of institutional arrangements, financial accounting and tax accounting separation transaction costs include both exogenous transaction costs, which also covers the endogenous transaction costs, transaction costs for endogenous evaluation become separated from the institutional arrangements and taxation model selection of the main factors, and endogenous transaction costs of the infinite, and determines the unity of the system of taxation arrangements exist higher opportunity costs, so the separation system of taxation arrangements with optional.2. The scalability the accounting value of the study in the micro-technical aspects(1) Financial accounting and tax accounting separation of the financial value of Tax Planning for the static MM capital structure theory to increase the dynamic significance of the value effect, Positive accounting theory suggests that tax administration does not have the price effect, value-added tax and income tax accounting management and cash flow associated with the cash flow effect, which determines the tax Accounting has a unique value of management functions.(2) Financial accounting and tax accounting separation of the coordination of ValueTax accounting reflects the interests of a special structure, which balanced the interests of the characteristics of the structure of taxation and accounting means that implementation of tax laws and accounting soft coordination, such coordination is better than the soft one hard to coordinate fiscal and taxation, which characterized the tax accounting unique goals and unique accounting value.(3) Financial accounting and tax accounting separation of the value of accounting reportsFinancial accounting reports and accounting reports and tax reports with different objectives, different quality of information and a balanced portfolio, as well as the different characteristics of information disclosure, which argues the financial accounting and tax accounting of the inevitability of separation.(4) Information Value of the separation of Financial Accounting and Tax Accounting Property from the point of measurement on the different treatment of income tax accounting method for income tax accounting information quality problems, the use of value-added tax law, the rules of case studies to explore the quality of accounting information value-added tax questions.Follow the clues above, this paper designs the logical framework,make a layout for main content of reaserch,the whole paper is divided into seven chapters in all,chapter 1 is the introduction,chapter 2 and 3 are reaserch of macro-system lever,chapter 4 and 5 and 6 and 7 are reaserch of micro-technique lever,the end is the conclusion of this paper.Creative exploration is made on three aspects of reaserch perspective and method and conclusion,which is showed specifically:On reaserch perspective,breakt hrough current reaserch model mainly based on construction of entity theory,mainly expand the reaserch from system efficiency and accounting value;On reaserch method,break up current limitation of‘reaserch accounting by accounting’,comprehensively uses economics theory,reaserch of history of cards,quantitative reaserch,case and example reaserch,tax law case reaserch and so on,to demonstrate the issue of separation of financial accounting and tax accounting in theory;On reaserch coclusion,put forwards opinions of the essence of change of system arrangement model of separation of financial accounting and tax accounting is the evolution of increasing model,and endogenous transaction cost should be more considered for separation of financial accounting and tax accounting,thinks that differing from financial accounting which is bound by single standard,tax accounting is bound by dual standard of tax law and financial accounting standard,tax accounting is a mechanism of coordination in essence,tax accounting realizes soft coordination between law and accounting,private benefit and public benefit,draw conclusions of separation of financial accounting and tax accounting is benefit to improve status of accounting function in private organization,enhance market contract capacity of accounting,increase accounting value,by comparison between financial accounting report and tax accounting report this article analyses adventage and limitation of current accounting report,deems that it is necessary to clarify the boundary of accounting information disclosure and company report or company information disclosure and financial forcasting,importance of accounting is not in unlimited expansion of accounting’responsibility,but in irreplaceable value of accounting function,definition of financial accounting infortion effective boundary is not the boundary of information demand of the information user,but the irreplaceable supply boundary of financial accounting information supplier.The whole exploration above are expected to contribute some reference value to our undergoing accounting system evolution and theory cognition of accounting reference.更多还原