会计准则复杂性、CFO财务专长与所得税会计操作困境

Accounting Standards Complexity,CFO Accounting Expertise and Operational Difficulties of Deferred Tax Accounting

我国大中型企业所采用的"资产负债表债务法"是借鉴国际财务报告准则制定而成的,这套规则被认为是国际上最先进的会计准则之一,但同时也被公认为是难度最大的会计准则之一。企业若欲遵循该规则,则必须分别依照会计准则和税收法规设置两套账簿系统,实施程序复杂、成本高昂。本文发现,该规则在我国的实践中"落地困难",企业难以跟踪所有的暂时性差异变化,因而其所确认的递延所得税资产和递延所得税负债都显著低于依照会计准则所应记载的金额下限。这种现象在CFO不具备财务专长的企业更为明显。本文的结论表明,我国的会计职业界尚无法完全适应会计准则的高度复杂性。有关部门应考虑适度简化会计准则,或者发布更细致的操作指南,并加强包括所得税会计准则在内的高复杂性会计规则的研讨和培训。

Deferred tax accounting implemented by large firms in China, which serves as a convergence with IFRS and is deemed internationally advanced, is extremely complicated. The standards require two set of accounting records to be kept, which leads to extremely high costs. We find that firms can rarely trace all the temporary differences completely. Consequently, the amount of deferred tax assets and liabilities that Chinese listed firms recognize are significantly less than the theoretical lower limit that we calculate. Furthermore, the findings are more obvious in firms with lower accounting expertise CFOs. Our paper indicates that accountants in China cannot fully deal with the complex accounting standards. Our findings are as follows： （i） accounting standards must be simplified; （ii） detailed implementation guidelines are necessary; and （iii） accountants need to be trained to cope with the complexity of accounting standards.