税务经济环境视角的会计核算风险与防范
Accounting Risk and Prevention in the Perspective of Tax Economic Environment

作者: 舒 媛 , 王树锋 :黑龙江八一农垦大学会计学院,黑龙江 大庆;

关键词: 税务经济环境会计核算风险风险防范Tax Economic Environment Accounting Risks Risk Prevention

摘要:
在中国经济进入新常态的大背景下,会计在企业中的地位愈发凸显,而会计在核算上存在的问题、风险也越发突出。本文采用逻辑推理、对比分析等方法,总结了税务经济环境与会计核算风险的关系与影响,重点剖析了税务经济环境影响下的会计核算风险表现形式及危害,并较有针对性地提出了有效防范和规避会计涉税风险的相关策略。

Abstract: In the background of China’s economy into the new normal, the status of accounting in the enter-prise is becoming more and more prominent, and the problem and the risk of accounting in the accounting are also more prominent. This article intends to adopt the logical inference, comparative analysis and other methods, summarizing the relationship and impact of the tax and economic environment and accounting risk. It mainly focuses on the analysis of tax and economic environment under the influence of accounting risks in form and harm, and to put forward effective prevention and regulation of obstacle related strategies of tax accounting risk.

文章引用: 舒 媛 , 王树锋 (2016) 税务经济环境视角的会计核算风险与防范。 国际会计前沿, 5, 1-6. doi: 10.12677/FIA.2016.51001

参考文献

[1] 麻晓燕. 税务筹划风险与控制[J]. 福建税务, 2013(2): 36-37.

[2] 王树锋, 李嘉文, 魏铭悦, 等. 可持续发展视角的大庆财政体制改革策略研究[J]. 经济研究导刊, 2016(1): 66-67, 91.

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