| 公允价值在会计制度与税收制度中的应用差异分析 |
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| 引用本文： | 张素蓉,吴亮,高岩峰.公允价值在会计制度与税收制度中的应用差异分析[J].华北航天工业学院学报,2005,15(2):39-41,57. |
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| 作者姓名： | 张素蓉 吴亮 高岩峰 |
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| 作者单位： | [1]北华航天工业学院财会金融系 [2]中国石油天然气管道局廊坊输油〈气〉公司，河北廊坊065000 |
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| 摘 要： | 本文分析了公允价值在我国会计制度以及税收政策运用中的差异，即会计制度中尽力回避公允价值，而税收政策又广泛采用公允价值，进一步分析发生差异的原因，提出了公允价在我国的未来发展。
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| 关 键 词： | 公允价值 会计制度 税收制度 协调 |
An Analysis on Differences in Application of Fair Value between Accounting System and Tax System |
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| ZHANG Su-rong WU Liang GAO Yan-feng.An Analysis on Differences in Application of Fair Value between Accounting System and Tax System[J].Journal of North China Institute of Astronautic Engineering,2005,15(2):39-41,57. |
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| Authors: | ZHANG Su-rong WU Liang GAO Yan-feng |
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| Abstract: | This thesis analyzes the difference of fair value application in accounting system and tax system. Fair value should be avoided in accounting system, but used widely in tax system. It analyzes the reason and proposes the future of fair value application in our country. |
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| Keywords: | fair value accounting system tax system coordination |
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