增值税会计理论框架的构建——一个具体事项会计理论框架协调性与异质性研究的样本

Establishment Framework for Theory of Added Value Tax Accounting

探讨具体事项的会计理论框架对完善会计理论、指导具体会计准则建设和实务发展十分必要。增值税会计是财务会计与税务会计的共同研究领域,增值税业务作为一个具体事项既是会计研究对象整体的一部分,又具有区别于其它事项的本质特征。因此,其理论框架既要保持与整个会计理论框架相协调,又要突出区别于其他事项的自身特征。

It is necessary to discuss the accounting theoretical framework of a specific event for perfecting accounting theory, setting specific accounting standards and developing accounting practice. Added value tax accounting is the common research domain of financial accounting and tax accounting. The added tax, as a event, belongs to accounting object and has its own substance. So its theoretical framework need not only be in line with integral accounting theoretical framework, but also have its characteristic.