资产负债表债务法在我国制度性选择合理性的实证检验——基于2006年我国准则变革上市公司两套报表的自然实验数据

An Empirical Test on Information Content of Balance Sheet Liability Method in China

为提供此次所得税会计方法制度性选择的经验证据,通过利用2006年沪深两市上市公司同期采用不同所得税会计方法生成所得税会计信息的自然实验数据,对我国相继采用的四种所得税会计方法生成的所得税会计信息含量进行了对比检验。结论表明,我国《企业会计准则第18号——所得税》(CAS 18)采用的资产负债表债务法下的所得税信息相比《企业会计制度》(2001)三种方法下的所得税信息对市场提供了增量信息含量,表明此次我国所得税会计准则方法选择从提高所得税会计信息含量的角度考察是合理的。

To supply empirical evidence for income tax accounting methods selection and evolution,we do a comparative test of four income taxes accounting methods adopted sequentially in China＇s standards based on different income taxes data Of 2006＇s Hu-Shen listed companies, which are measured by different taxes accounting methods. It＇s showed that balance sheet liability method in CAS 18 has incremental information than payable tax method, deferral method and income statement liability method in Accounting System for Business Enterprises （2001）.Consequently, the selection of balance sheet liability method in CAS 18 is rational on improving income tax information value-relevance.