论管理会计在中小企业的应用前景

管理会计在中小企业得到了普遍运用,可以预测经济发展前景,还能强化企业内部责任制度,并通过积极运用预测分析、决策分析、全面预算、责任预算等方式,促进中小企业管理会计走向规范化的道路,更好的为企业的良性发展打下坚实的物质基础。

Analysis and comparison of business income tax treatment of enterprise merger

In this paper, combined with the ＂Enterprise Accounting Standards No. eighteenth issued -- income tax＂ and ＂Enterprise Accounting Standards No. twentieth＂ -- the merger of enterprises and the State Administration of Taxation on enterprise merger business related income tax provisions of the problem of enterprise income tax, from the perspective that enterprise merger accounting is divided into the same control and the different control corresponds to the general tax treatment and special tax treatment, I compare the process of enterprises under different circumstances of income tax with an example.