The Philosophical Reflection on the Balance Sheet Liability Method

Abstract

On February 15, 2006, the ministry of finance issued new enterprise accounting standards system, including the accounting standards for enterprises - income tax, which has clearly shown that we should apply the international balance sheet debt method to tax accounting. The view of assets and liability, as the theoretical basis of balance sheet debt method pays more attention to the reality of transaction and event, so that it can make financial statements more true and fair. Accounting theory is a complicated system, and it is beneficial to solve the problem of accounting theory in the study of accounting theory, and it is beneficial to promote the study of accounting theory. In this paper, combined with the "enterprise accounting standards - income tax", the income tax calculation of the balance sheet liability method contained in the philosophy of thinking is discussed.