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财务可以说是一个企业经营发展的命脉,因而企业十分重视自身的财务管理工作。税收筹划工作和盈余管理工作,是企业财务管理中的重要组成部分,在两税合并背景下,企业也必须充分考虑到这两项工作的管理方式的选择,确保财务管理的有效性,从而充分满足企业经营发展过程中对财务工作的要求,进而促进企业的快速发展。本文就两税合并、税收规划与盈余管理方式的选择进行研究分析。
Finance can be said that the lifeblood of business development, so enterprises attach great importance to their financial management. Tax planning and earnings management work is an important part of the financial management of enterprises. Under the background of the merger of the two taxes, the enterprises must also give full consideration to the choice of the management mode of these two tasks so as to ensure the effectiveness of the financial management so as to be sufficient Meet the requirements of the financial work in the process of business development, and thus promote the rapid development of enterprises. In this paper, the two tax mergers, tax planning and earnings management options for research and analysis.