Research And Prevention Of Earning Management Under The Confirmation Of Deferred Income Tax Asset

After implementing the new enterprise income tax accounting standards in our country,the listed company to the attention of the deferred income tax assets degree is becoming more and more high,the listed company confirm that the number of deferred income tax assets ratio reached 98.45% in 2017.Although the importance of deferred income tax assets is improving,but the deferred income tax assets confirm there are still problems.Confirmation of deferred income tax assets,although there is a normative requirements,but to confirm the implementation of standards,especially during the future taxable income forecast,too dependent on the subjective judgment of management,and there is no other higher requirements.This is not only to a certain extent,affect the quality of financial reporting information,and increased the management to manage the surplus space.And because of a shortage of this theory,the same to the regulators and auditors increasing the difficulty of auditing supervision,in recent years,some listed companies for a variety of motives,wanton use of deferred income tax assets for earnings management,whitewash financial statements.This article is divided into five parts,of which the first part is introduction,mainly introduces the writing background and research contents and methods of this article;The second part of this paper studies the theoretical basis,mainly introduces the development process of income tax accounting in our country,the theoretical basis of the current income tax and accounting methods,the meaning of earnings management and motivation;The third part is case analysis,first introduced in this paper,the basic condition of the case company,and deferred income tax assets to confirm the relevant information,and then through the analysis of the company's financial situation analysis of the motives of earnings management,and then the specific combination of deferred income tax assets and to study its surplus management means.The fourth part is the precautionary measure,according to possible existence of earnings management behavior,should be many more regulation,perfect the accounting standards,improve the professional quality of accountants and auditors;The fifth part is the conclusion of the paper and Suggestions.