收入确认之税会差异分析目 录摘要..........................................................................................................................................1Abstract.....................................................................................................................................2一、绪论..................................................................................................................................3（一）研究背景...............................................................................................................3（二）研究意义...............................................................................................................3（三）文献综述...............................................................................................................4二、理论分析...................................................................................................................5三、企业会计准则与税法规定存在的差异表现...................................................................6（一）风险与报酬方面...................................................................................................6（二）所有权方面...........................................................................................................6（三）金额计量方面.......................................................................................................6（四）已发生或者将发生成本计量方面.......................................................................7四、企业会计准则与税法规定存在的差异的影响及成因...................................................7（一）企业会计准则与税法规定存在的差异的影响...................................................7（二）企业会计准则与税法规定存在的差异的原因...................................................7（三）税收体系的完善的改进建议...............................................................................8四、案例分析................................................
