Research On The Deferred Income Tax Assets For Enterprise Earnings Management

With the increasingly merging of the global economy,higher requirements have been put on the comparability of enterprise accounting information.Therefore,the reduction in the differentiation of national accounting standards has become an inevitable outcome of the economic development of various countries.In the Enterprise Accounting Standards promulgated in China in 2006,the requirements concerning accounting treatment of income tax items have caused a new round of attention.All listed companies are required to adopt the method of balance sheet debt to confirm the deferred income tax assets since January 1,2007.Deferred tax liabilities.The new accounting standards have changed greatly compared with the past,in which the concept of accounting for the concept of assets and liabilities instead of profit and loss is the most important point,and for the first time clearly using the balance sheet method to unify the accounting treatment of listed companies in China,Therefore,the temporary differences between the tax law and accounting measurement arise at the historic moment.The difference between taxation basis and book value is the root cause of its occurrence.Temporary differences exist between accounting profits and taxable income.Deferred income tax assets and deferred income tax liabilities are generated in accounting.Corresponding to this,deferred income tax expenses also arise.This indicates that China has entered a new phase in the accounting treatment of income tax.The actual economic behavior of enterprises in recent years shows that major adjustments in accounting standards have provided new means and methods for earnings management of listed companies in China,and that the existence of deferred income taxes has also had a significant impact on the value of companies,and their role has also been increasing.To concern.Based on this,this article will analyze how to use listed companies to use deferred income tax assets to carry out earnings management activities.This paper uses the method of case study to explore the problems of listed companies with deferred income tax as the entry point.Let's take LeTV Information Technology(Beijing)Co.,Ltd.as the research object and study its financial statements between 2014 and 2016.Investigate whether the company has any problems with the confirmation of deferred income tax assets and how deferred income tax assets affect LeTV's financial data and operating performance.Finally,the deferred income tax assets are reported as an asset in the financial statements.However,as a means for companies to perform earnings management,blindly recognizing deferred income tax assets can easily become a risk for enterprises and users of reports.In particular,it has a negative impact on the quality of accounting information disclosed by listed companies.This study provides insights into the deeper level of inquiry into corporate accounting behavior,and in particular the potential impact of deferred income tax assets on the performance of listed companies.At the same time,it also proposes that deferred income tax assets should be improved from the three dimensions of the listed company itself,the functions of intermediary agencies,and the supervisory agencies when it is confirmed,and it should be continuously improved at the institutional level,legal level,and moral level to improve China's relevant policies and improve accounting information.The reliability and authenticity of the listed company,and the improvement of the compliance degree of listed companies,the rationality of earnings management,and the regulation of market economic behavior have important theoretical and practical significance.