中美税务会计理论的典型化事实——基于比较视角的理论假说

Stylized Fact of Tax Accounting Theory of China and the U.S.——Theoretical Hypothesis Based on Comparison Perspective

最早将税务会计与财务会计分离的美国未能构建系统的税务会计理论,中国从20世纪90年代开始萌生的税务会计研究,至今却构建了相对完整的税务会计理论体系,成为税务会计理论中的典型化事实。归纳与比较现存的中美税务会计理论体系,依据史证观点,辅之以经济学分析,针对事实上的差异提出一个解释视角的假说,从客观背景、历史路径、引致的制度基础、理论需求与供给、会计研究选题约束等方面进行推断,认为美国税务会计理论是上述原因综合作用下一个实用主义观念的结果,而中国税务会计理论体系应是一个诱致性的理论变迁。

Tax accounting theory has not been established in America ahhough it is the first country to separate tax accounting from financial accounting. China began to study tax accounting in the 1990s, and has formed a comparatively complete tax accounting system at present, which becomes a stylized fact of tax accounting theory. The author makes a summary and a comparison on the prevailing tax accounting theories of China and America, and according to historical point of view and by using economic analysis, a hypothesis is proposed from explaining perspective based on the differences in fact. Inference is made from several aspects including objective background, historical path, institutional basis, theoretical demand and supply, and the constraints of subject selection of accounting study, and the author believes that the tax accounting theory of America is the result of pragmatism concept of the comprehensive effect of the above causes, while the theory of China is an induced theoretical change.