《增值税转型对企业财务会计的影响论文》-毕业设计（论文）.doc

l 增值税转型对企业财务会计的影响 The Influence of Financial accounting on the value-added tax reform 目 录 TOC \o 1-3 \h \z \u 摘 要 3 ABSTRACT 4 1.绪论 5 1.1研究背景及意义 5 1.2研究内容 6 2.增值税及转型意义评价 6 2.1增值税制度 6 2.2增值税分类 7 2.3我国增值税制度的建立和发展 7 2.4增值税转型的可行性和必要性 8 2.5增值税转型原理和意义 9 3.增值税转型对企业财务会计的影响 11 3.1增值税转型对企业财务指标的影响 11 3.2增值税转型对企业财务报告的影响 13 3.2.1对企业资产负债表的影响 13 3.3.2对企业利润表的影响 14 3.4.3对企业现金流量表的影响 15 3.3增值税转型对企业财务决策的影响 16 3.3.1对企业投资的影响 16 3.3.2对企业筹资的影响 17 3.3.3对企业收益及其分配的影响 17 3.4增值税转型对企业其它财务会计的影响 18 3.5增值税转型对企业的机遇和挑战 19 4.增值税转型对企业财务会计的案例研究 19 4.1样本的选取 19 4.2增值税转型对企业投资的影响 20 4.3增值税转型对企业利润的影响 22 5.总结 23 参考文献 23 致 谢 25 摘 要 增值税转型将不可避免的给经济、社会以及企业带来诸多重大影响。为深入了解增值税转型对企业财务会计的影响，本文首先对增值税转型的原理和意义等进行了分析，明确了进行增值税改革的必要性和可行性，在此基础上，从增值税转型对企业财务指标、财务报告影响等方面进行了分析；最后结合莱芜钢铁股份有限公司进行案例分析，进一步说明增值税转型意义重大，该制度的实施将有利于企业节约投资成本，提高利润水平，提高企业的经营业绩，也有利于促进产业结构调整和技术升级；同时也具有鼓励企业增加投资，扩大规模的积极作用。 关键词：增值税转型 财务会计 影响 ABSTRACT The transformation of value-added tax will inevitably bring a lot of great influence for the economy, society and enterprise. In order to understand the impact that transformation of value-added tax on the financial, Firstly, the transformation of value-added tax principle and meaning undertook an analysis, clear the value-added tax reform necessity and feasibility. On this basis, from the value-added tax transformation on enterprise financial indicators, financial reports are analyzed; Finally,the Laiwu company of iron and steel for case analysis, to further explain the transformation of value-added tax is significant, To further illustrate the transformation of value-added tax is significant, the implementation of this system will be helpful for enterprises to save cost, improve the level of profit, improve business performance, but also conducive to the promotion of industrial restructuring and technological upgrading; at the same time also has to encourage enterprises to increase investment, expand the scale of the posi