摘 要
本文旨在研究税法变化对企业会计信息处理的影响，并探讨如何优化企业会计信息处理策略以适应税法变化。在绪论中，首先介绍了研究的背景和意义，指出税法变化在现代经济生活中扮演着重要的角色。接着明确了研究的目的和方法，旨在通过文献分析和实证研究，探究税法变化对企业会计信息处理的影响并提出优化策略。最后，通过梳理国内外研究现状，为后续研究提供参考。在相关概念及理论基础部分，本文首先介绍了税法与会计信息处理的概念及关系，并深入探讨了会计信息质量的相关理论，为后续研究奠定了理论基础。在税法变化对企业会计信息处理的影响部分，本文分别研究了税法变化对企业会计政策选择、会计信息披露以及企业财务指标的影响。最后，在对税法变化下企业会计信息处理优化策略的探究中，本文提出了完善企业会计政策、加强会计信息披露、以及调整企业财务指标体系等策略。
关键词：税法变化 会计信息处理 会计政策
Abstract
The purpose of this paper is to study the impact of tax law changes on enterprise accounting information processing, and to explore how to optimize enterprise accounting information processing strategy to adapt to the change of tax law. In the introduction, it first introduces the background and significance of the research, and points out that the change of tax law plays an important role in modern economic life. Then, the purpose and method of the research are clarified, aiming to explore the impact of tax law changes on enterprise accounting information processing and put forward optimization strategies through literature analysis and empirical research. Finally, the research status at home and abroad is reviewed to provide reference for the follow-up research. In the part of related concepts and theoretical basis, this paper first introduces the concept and relationship between tax law and accounting information processing, and discusses the relevant theories of accounting information quality, which lays a theoretical foundation for the subsequent research. In the part of the impact of tax law changes on enterprise accounting information processing, this paper studies the impact of tax law changes on enterprise accounting policy choice, accounting information disclosure and enterprise financial indicators. Finally, in the study of the enterprise accounting information processing optimization strategy under the change of tax law, this paper puts forward to improve the enterprise accounting policy, strengthen the disclosure of accounting information, and adjust the enterprise financial index system and other strategies.
Key Words：Tax law changes Accounting information processing Accounting policy
目 录
摘要 I
Abstract II
1 绪论 1
1.1 研究背景与意义 1
1.2 研究目的和方法 1
1.3 国内外研究现状 1
2 相关概念及理论基础 3
2.1 税法与会计信息处理的概念及关系 3
2.2 会计信息质量的相关理论 3
2.3 税法变化的类型及影响因素 4
3 税法变化对企业会计信息处理的影响 5
3.1 税法变化对企业会计政策选择的影响 5
3.2 税法变化对企业会计信息披露的影响 5
3.3 税法变化对企业财务指标的影响 5
4 税法变化对企业会计信息处理优化策略 7
4.1 完善企业会计政策 7
4.2 加强会计信息披露 7
4.3 调整企业财务指标体系 8
结论 9
参考文献 10
致谢 11
本文旨在研究税法变化对企业会计信息处理的影响，并探讨如何优化企业会计信息处理策略以适应税法变化。在绪论中，首先介绍了研究的背景和意义，指出税法变化在现代经济生活中扮演着重要的角色。接着明确了研究的目的和方法，旨在通过文献分析和实证研究，探究税法变化对企业会计信息处理的影响并提出优化策略。最后，通过梳理国内外研究现状，为后续研究提供参考。在相关概念及理论基础部分，本文首先介绍了税法与会计信息处理的概念及关系，并深入探讨了会计信息质量的相关理论，为后续研究奠定了理论基础。在税法变化对企业会计信息处理的影响部分，本文分别研究了税法变化对企业会计政策选择、会计信息披露以及企业财务指标的影响。最后，在对税法变化下企业会计信息处理优化策略的探究中，本文提出了完善企业会计政策、加强会计信息披露、以及调整企业财务指标体系等策略。
关键词：税法变化 会计信息处理 会计政策
Abstract
The purpose of this paper is to study the impact of tax law changes on enterprise accounting information processing, and to explore how to optimize enterprise accounting information processing strategy to adapt to the change of tax law. In the introduction, it first introduces the background and significance of the research, and points out that the change of tax law plays an important role in modern economic life. Then, the purpose and method of the research are clarified, aiming to explore the impact of tax law changes on enterprise accounting information processing and put forward optimization strategies through literature analysis and empirical research. Finally, the research status at home and abroad is reviewed to provide reference for the follow-up research. In the part of related concepts and theoretical basis, this paper first introduces the concept and relationship between tax law and accounting information processing, and discusses the relevant theories of accounting information quality, which lays a theoretical foundation for the subsequent research. In the part of the impact of tax law changes on enterprise accounting information processing, this paper studies the impact of tax law changes on enterprise accounting policy choice, accounting information disclosure and enterprise financial indicators. Finally, in the study of the enterprise accounting information processing optimization strategy under the change of tax law, this paper puts forward to improve the enterprise accounting policy, strengthen the disclosure of accounting information, and adjust the enterprise financial index system and other strategies.
Key Words：Tax law changes Accounting information processing Accounting policy
目 录
摘要 I
Abstract II
1 绪论 1
1.1 研究背景与意义 1
1.2 研究目的和方法 1
1.3 国内外研究现状 1
2 相关概念及理论基础 3
2.1 税法与会计信息处理的概念及关系 3
2.2 会计信息质量的相关理论 3
2.3 税法变化的类型及影响因素 4
3 税法变化对企业会计信息处理的影响 5
3.1 税法变化对企业会计政策选择的影响 5
3.2 税法变化对企业会计信息披露的影响 5
3.3 税法变化对企业财务指标的影响 5
4 税法变化对企业会计信息处理优化策略 7
4.1 完善企业会计政策 7
4.2 加强会计信息披露 7
4.3 调整企业财务指标体系 8
结论 9
参考文献 10
致谢 11
