根据新《企业会计准则》规定,会计计量属性主要有历史成本、重置成本、可变现净值、现值和公允价值。由于会计计量属性选择余地较大,致使企业资产、负债等会计要素的账面记录价值与计税基础之间的差异越来越大,导致会计利润与应纳税所得额的分离,加大企业的会计核算和守法成本,增加税收征管和稽核难度,可能导致国家税收流失。本文认为,应针对上市公司、大中型企业和小规模企业,构建三种会计计量属性与计税基础的关系模式。 According to the new Accounting Standards for Business Enterprises, accounting measurement attributes mainly include historical cost, replacement cost, net realizable value, present value and fair value. Due to the large choice of accounting measurement attributes, the difference between the book value of the accounting elements such as assets and liabilities of the enterprise and the tax base is more and more large, resulting in the separation of accounting profits from the taxable income and increasing the accounting of enterprises Accounting and compliance costs, increasing tax collection and auditing difficulties, may result in the loss of state revenue. This paper argues that three listed companies, large and medium-sized enterprises and small-scale enterprises should be built to establish the relationship between accounting measurement and tax base.