Abstract: This paper studies the economic consequences of Accounting for Income Taxes from the view of accounting conservatism. We find that the liability method (asset/liability method) reduces accounting conservatism. Further study finds that majority of enterprises recognize deferred tax assets more than deferred tax liabilities which is the reason why some enterprises’s net income become positive from negative. This paper also studies the effect of tax rate change on accounting conservatism. We find that more tax burden enhances accounting conservatism. However, due to deferred tax assets will increase net income without increasing tax burden. The effect of deferred tax assets on accounting conservatism is negative correlated with tax burden.

摘要： 本文从稳健性角度，对我国所得税会计准则变迁的经济后果进行了实证检验。研究发现，准则变迁的第一年资产负债表债务法的实施降低了会计稳健性，是由于绝大多数企业确认的递延所得税资产大于递延所得税负债所致，这也成为了某些企业利润由负转正的最主要影响因素之一。本文还进一步研究了税率变化对会计稳健性的影响，发现税收负担加重，会计稳健性增强；税收负担降低，会计稳健性减弱。但是由于确认递延所得资产会增加企业的净利润而不增加企业的税收负担，因此其对盈余稳健性的影响与企业税收负担负相关。