现行会计制度中增值税信息披露方面存在的问题一是企业增值税信息反映不清晰。二是破坏了会计报表与增值税之间原有的关系。三是账簿设置方法不易填列现金流量表的有关增值税项目。四是“应交税金”账户期末余额失去原先的含意。弥补企业增值税信息披露不足的对策一是应将“应 Existing accounting system VAT information disclosure problems First, reflect the VAT information is not clear. The second is to undermine the original relationship between the accounting statements and VAT. Third, the book setting method is not easy to fill in the statement of value-added tax items of the cash flow statement. Fourth, the “tax payable” account closing balance lost the original meaning. One of the countermeasures to make up for the lack of information disclosure of value-added tax should be "should