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我国近年来新的会计准则以及新税法都陆续出台,着力为我国企业打造更加优异的发展环境,同时,会计信息披露也已经成为公司治理中的重要元素。在这种情况下,本文对我国“税会分离”的发展趋势下会计信息披露在公司治理中作用进行了较为深入的探讨,目的就在于深刻全面掌握这一领域中的作用机理,从而为提升“税会分离”形势下会计信息披露在公司治理中的作用提供一定有益的工作思路。
In recent years, China’s new accounting standards as well as the new tax law have been introduced one after another, efforts to create a more excellent environment for the development of Chinese enterprises, while accounting information disclosure has also become an important element in corporate governance. Under this circumstance, the paper discusses the role of accounting information disclosure in corporate governance under the development trend of “separation of taxation” in our country, with the purpose of deeply and comprehensively mastering the mechanism of action in this field and thus In order to enhance the role of accounting information disclosure in corporate governance under the condition of “tax separation”, this paper will provide some useful ideas.