税务会计计量属性及其与财务会计计量属性的比较

Measurement Attributes of Tax Accounting and Comparison with Measurement Attributes of Financial Accounting

文章在借鉴财务会计计量属性的基础上,结合对税法的理解与认识,初步界定出税务会计的计量属性,进而分析税务会计计量属性与财务会计计量属性之异同。在会计理论与实务中,既要重视财务会计计量属性,又应重视税务会计计量属性,而税务会计计量属性散见于税法之中,需要进行归纳、提炼。对税务会计计量属性的研究,既是税务会计理论与实务的需要,又是对会计理论与实务的丰富与拓展。

This paper primarily defines the measurement attributes of tax accounting on the basis of tax law and measurement attributes of financial accounting.And we analyze the differences of measurement attribute between tax accounting and financial accounting.In the accounting theory and practice,we focus on both measurement attribute of tax accounting and financial accounting.Measurement attribute of tax accounting can be found in tax law,and it needs to be understood and concluded.The research of measurement attribute of tax accounting is important in both theory and practice.It also makes the research of accounting theory and practice broader.