Research Of Theory Extension Of Separation Between Financial Accounting And Tax Accounting

Arrangements for accounting system in our country is going through the historical changes in value, despite the promulgation of a new Accounting Standard for Business Enterprises (2006), but the in the accounting system, the evolution of the system of truth and system of logic theory has been controversial. In the financial accounting and tax accounting separation theory study, the theoretical system of taxation and accounting entity is relatively complete, while the financial accounting and tax accounting separation of the validity of the relative lack of theoretical studies. Our country in 2006, the promulgation of a new Accounting Standard for Business Enterprises, the adoption of the Anglo-American accounting model will be financial accounting and tax accounting separation of the accounting arrangements, which means that an independent tax accounting model is valid with our overall accounting arrangements formed a bundle effect, therefore, taxation the effectiveness of the accounting separation of research not only on the existing accounting theory have complementary values, our country will also select the accounting system are arranged in theory have a truth value test.In this paper, the use of economic theory, quantitative research, the history of research evidence, case studies, the rules of case study research methods, etc., from the existing Sino-US comparison of tax accounting theory beginning, through the theory of induction, the Sino-US comparison of tax accounting theory the overall differences Analysis of differences in the causes of the existing tax accounting consider the relative lack of theoretical research, with scalability, the system can follow the macro-and micro-technology the two leads, based on the economics and accounting value of the efficiency of both perspectives, to expand the existing accounting theory.This article holds that the efficiency of Economics and Accounting from the Perspective of Value Research, in essence, covers the financial and tax accounting on the effectiveness of the separation problem, the scalability of the main clues include the following two aspects:1. The scalability of the efficiency of research in macro-system economics(1) Typical pattern of the efficiency of tax accounting Comparative Study From a global perspective, a typical frame of reference for the accounting model for France and Germany accounting model and Anglo-American accounting model, France and Germany accounting model to implement non-independent taxation and accounting arrangements, the implementation of Anglo-American accounting model of an independent tax accounting arrangements, the necessary proof is a typical problem of the accounting model efficiency and economics of our country accounting model with reference to the path selection.(2) Financial accounting and tax accounting separation transaction costs study Financial accounting and tax accounting as an accounting separation arrangements, subordinated to economics the significance of institutional arrangements on the scope of transaction costs, transaction costs decide the efficiency of institutional arrangements, financial accounting and tax accounting separation transaction costs include both exogenous transaction costs, which also covers the endogenous transaction costs, transaction costs for endogenous evaluation become separated from the institutional arrangements and taxation model selection of the main factors, and endogenous transaction costs of the infinite, and determines the unity of the system of taxation arrangements exist higher opportunity costs, so the separation system of taxation arrangements with optional.2. The scalability the accounting value of the study in the micro-technical aspects(1) Financial accounting and tax accounting separation of the financial value of Tax Planning for the static MM capital structure theory to increase the dynamic significance of the value effect, Positive accounting theory suggests that tax administration does not have the price effect, value-added tax and income tax accounting management and cash flow associated with the cash flow effect, which determines the tax Accounting has a unique value of management functions.(2) Financial accounting and tax accounting separation of the coordination of ValueTax accounting reflects the interests of a special structure, which balanced the interests of the characteristics of the structure of taxation and accounting means that implementation of tax laws and accounting soft coordination, such coordination is better than the soft one hard to coordinate fiscal and taxation, which characterized the tax accounting unique goals and unique accounting value.(3) Financial accounting and tax accounting separation of the value of accounting reportsFinancial accounting reports and accounting reports and tax reports with different objectives, different quality of information and a balanced portfolio, as well as the different characteristics of information disclosure, which argues the financial accounting and tax accounting of the inevitability of separation.(4) Information Value of the separation of Financial Accounting and Tax Accounting Property from the point of measurement on the different treatment of income tax accounting method for income tax accounting information quality problems, the use of value-added tax law, the rules of case studies to explore the quality of accounting information value-added tax questions.Follow the clues above, this paper designs the logical framework,make a layout for main content of reaserch,the whole paper is divided into seven chapters in all,chapter 1 is the introduction,chapter 2 and 3 are reaserch of macro-system lever,chapter 4 and 5 and 6 and 7 are reaserch of micro-technique lever,the end is the conclusion of this paper.Creative exploration is made on three aspects of reaserch perspective and method and conclusion,which is showed specifically:On reaserch perspective,breakt hrough current reaserch model mainly based on construction of entity theory,mainly expand the reaserch from system efficiency and accounting value;On reaserch method,break up current limitation of'reaserch accounting by accounting',comprehensively uses economics theory,reaserch of history of cards,quantitative reaserch,case and example reaserch,tax law case reaserch and so on,to demonstrate the issue of separation of financial accounting and tax accounting in theory;On reaserch coclusion,put forwards opinions of the essence of change of system arrangement model of separation of financial accounting and tax accounting is the evolution of increasing model,and endogenous transaction cost should be more considered for separation of financial accounting and tax accounting,thinks that differing from financial accounting which is bound by single standard,tax accounting is bound by dual standard of tax law and financial accounting standard,tax accounting is a mechanism of coordination in essence,tax accounting realizes soft coordination between law and accounting,private benefit and public benefit,draw conclusions of separation of financial accounting and tax accounting is benefit to improve status of accounting function in private organization,enhance market contract capacity of accounting,increase accounting value,by comparison between financial accounting report and tax accounting report this article analyses adventage and limitation of current accounting report,deems that it is necessary to clarify the boundary of accounting information disclosure and company report or company information disclosure and financial forcasting,importance of accounting is not in unlimited expansion of accounting'responsibility,but in irreplaceable value of accounting function,definition of financial accounting infortion effective boundary is not the boundary of information demand of the information user,but the irreplaceable supply boundary of financial accounting information supplier.The whole exploration above are expected to contribute some reference value to our undergoing accounting system evolution and theory cognition of accounting reference.