为了适应市场经济的发展,为市场经济的主体营造一个公平的、良好的税务环境,我们国家进行了税务改革,所得税改革之后,对企业经济活动产生的影响不同,尤其是对企业会计税收差异、会计稳定性的产生了影响。下面本文就分析所得税改革后税收差异对会计稳健性的影响,以能够对其有一个更明确的认识。 In order to adapt to the development of the market economy and create a fair and favorable tax environment for the main body of the market economy, our country has carried out tax reform. After the income tax reform, it has different impacts on the economic activities of the enterprises, especially the tax differences in corporate accounting, Accounting stability has had an impact. The following article analyzes the impact of tax differences on accounting conservatism after the income tax reform in order to have a clearer view of it.