Balance Sheet Liability Method And Its Application Effect

With the implementation of the application of the new income tax accounting standards, thebalance sheet liability method in our country finally established as a new income tax accountingmethods. First, this article analysis the basic theory and the necessity of the application in ourcountry, then compare this method with other methods and indicate the sensibility of the balancesheet liability method;Next, analysis the application effect of this method, use the data of thelisted companies.Finally, noting that the balance sheet liability method in the problems ofChina’s application and put forward their own proposal. Divided into the following sections.The first part mainly tells the relevant theoretical and practical significance of this study,domestic and foreign literature on the balance sheet liability methodThe second part describes the generation of the balance sheet liability method, theoreticalbasis and the basic theoryPart Ⅲ focuses on the balance sheet liability method in China and the inevitabilityThe fourth part：a case come to the scientific nature of the balance sheet liability law inregard to other income tax accounting methodsPart Ⅴ describes the related literature of the application effect and use the data of the telatedindustries to indicate the application effectPart Ⅵ and Part Ⅶ of that still exist in the balance sheet liability method application processand related recommendations for improvement...