Research Of The Control Of Accounting Information On The Enterprise Taxation Management Perspective

With the development of market economic system and the constantly improvement of law institution in our country, the enterprise, as a main part of market economic, faces more and more complex environment and competitive pressure. In order to adjust to the steady flow of operating risk and realize its value, enterprises have committed themselves to improving their managerial and administrative expertise, it can be embodied that their production operation and management system are developing to the direction of systematize and nicety.Enterprise taxation management is one example. Tax is that the government's compulsory levy on enterprises basing on Tax Laws. In the process of production and operation, the enterprise has the legal obligation of paying tax. The control of tax benefit becomes more and more important when production and management reaches a certain scale.In order to satisfy the needs of practice, more and more scholars research on enterprise taxation management currently. Given the condition that the current researches on enterprise taxation management are mostly focusing on the necessity of tax management and the structure of tax management system from the view of management, in the view of this paper, these researches have some shortcomings. The premise of enterprise tax management is the existence of Tax Laws and tax has important relationship with accounting. So the method of inspecting enterprise tax management from the view of enterprise accounting information formation can reflect the inner request of enterprise tax management better.Given the enterprise management framework, in this paper,the method of controlling means from Cybernetics are applied by introducing accounting information and its relevant contents and the important action of the control of enterprise accounting information formation on enterprise tax management are probed.The first portion:Introduction, this portion includes the background, the significance, the method, the innovation point, and the shortcomings and so on. The second portion:The general analysis of accounting information control. The fixed enterprise tax management framework is expounded in the first place and accounting information is analyzed in the next place. According to the purpose of writing this paper advances the meaning of accounting information formation.At last, controlling means from Cybernetics are introduced.The third portion:The validity of accounting information formation control under the backgrounds of enterprise tax management. This portion mainly explains the necessity and feasibility of controlling accounting information formation.The forth portion:The current situation of accounting information in our country and its influence on enterprise tax management. This part puts emphasis on inspecting the current situation of accounting information formation in our country and analyzing the influence of the current situation on enterprise tax management.The fifth portion:The accounting information formation policy based on enterprise tax management. On the basic of theoretical analysis and status analysis on the accounting information formation control under a fixed enterprise tax management framework, this part advocates some specific measures for the enterprise to realize the control on accounting information formation under a fixed enterprise tax management framework.