递延所得税对财务报表信息质量的影响研究

Research on the Influence of Deferred Income Taxes upon Quality of Financial Report Information

在收益计量理念由"收入费用观"转向"资产负债观"的趋势下,我国从2007年起开始实施体现资产负债观的《企业会计准则第18号——所得税》。采用资产负债表债务法进行所得税会计处理,可以提高所得税会计信息质量。文章选择财务报表信息质量特征的可靠性和相关性两项主要指标作为研究对象,并对其进行量化,实证检验了递延所得税项目对财务报告信息质量的影响程度。研究旨在进一步提高财务报表信息质量,有助于投资人决策。

In the trend of income measurement concept from ＂revenue-expense concept＂ to ＂asset-liability concept＂, China has started to implement the ＂Accounting Standards for Enterprises No. 18--Income tax＂ since 2007. Using the balance sheet li- ability method as the treatment of income tax accounting may improve the quality of income tax accounting information in financial accounting. This article selects the reliability and the correlation of the financial reporting information to empirically test how the deferred income taxes affect the quality of financial report information. This study aims to further improve the quality of financial report information, helpful for the investors to make the decision.