会计学院知识库

2007年我国企业会计准则第18号（CAS 18）正式实施，要求企业全面采用资产负债表债务法核算递延所得税资产。此方法提供了更为全面的所得税会计信息，但是仍存在一些不足。如CAS 18要求企业将可抵扣的暂时性差异视为一项未来收益，在满足准则规定时予以确认递延所得税资产，但是该准则对递延所得税资产具体的确认条件并未做出详细规定，仅要求企业考虑以后年度获取足额应纳税所得额的可能性，给企业盈余管理提供了机会。那么，我国企业是否存在通过此不足进行盈余管理的趋势和行为呢？

基于此，本文采用文献研究法和案例研究法，探讨我国企业递延所得税资产与盈余管理问题。首先，本文对国内外相关文献进行研读，发现递延所得税资产已成为我国企业盈余管理的手段之一。其次，以大有能源为研究对象，对其利用递延所得税资产进行盈余管理的手段、客观因素、动机以及影响进行研究，指出CAS 18对递延所得税资产的确认条件没有明确的规定，大有能源确实存在通过超额确认可抵扣亏损高估递延所得税资产实现扭亏为盈的动机，并对其财务指标产生了较大影响。最后，基于案例分析的结果，本文从完善所得税会计准则、加强第三方审计监督、完善企业内控制度以及夯实财务指标计算基础这四方面对企业利用递延所得税资产进行盈余管理加以应对和防范。论文的研究可以使企业财务报告信息使用者更了解企业真实的经营情况和财务状况，做出有利于自己的决策。

In 2007, China's accounting Standards for Enterprises No.18 (CAS 18) formally implemented, requiring enterprises to fully adopt the balance sheet debt method accounting deferred income tax assets. This method provides a more comprehensive income tax accounting information, but there are still some deficiencies. Such as CAS 18 enterprises will deduct temporary difference as a future earnings, when meet the criteria to confirm deferred income tax assets, but the criteria for the deferred income tax assets specific confirmation conditions did not make detailed provisions, only requires enterprises to consider the annual obtain full amount of taxable income, provides the opportunity to enterprise earnings management. So, is there a trend and behavior of Chinese enterprises in earnings management through this deficiency?

Based on this, this paper adopts the literature research method and the case study method to discuss the problem of deferred income tax assets and surplus management in Chinese enterprises. First of all, this paper studies the relevant literature at home and abroad, and finds that the deferred income tax assets have become one of the means of earnings management of enterprises in China. Secondly, on the basis of great energy as the research object, the use of deferred income tax assets earnings management of objective factors, means, motivation and influence, points out that the CAS 18 of deferred income tax assets confirmation conditions no clear rules, big energy does exist through excess confirmed deductible loss overvalued deferred income tax assets to profit motivation, and had a great influence on its financial indicators.Finally, based on the results of the case analysis, from the improvement of income tax accounting standards, strengthening the third-party audit supervision, improving the internal control system of the enterprise and consolidating the calculation foundation of financial indicators. The research of the paper can make the user of the enterprise financial report information better understand the real business situation and financial situation of the enterprise, and make their own decisions.