CAJ | 학술논문

现有研究表明,先进先出法（FIFO）与后进先出法（LIFO）会产生不同的资产与盈余报告,且在税收管理和盈余管理上,后进先出法容易诱发报告主体的节税筹划与LIFO清算。但从实验逻辑上看,两法各自会产生好品循环效应与坏品循环效应,两种效应又分别表征为价值前置与价值沉淀显示机制,后进先出法也因此具有更加深刻的资产信息报告价值与市场信息传达价值,两法互斥会面临税收监管、盈余信息监管与资产信息报告、市场信息传达的两难选择。理论分析与相关证据也表明,受契约成本等成本约束,后进先出法对节税筹划与LIFO清算的诱发往往成为一种理论假定而不是实际结果,因而取消后进先出法的现行会计准则安排仍然不能诠释制度的最优均衡。
현유연구표명,선진선출법（FIFO）여후진선출법（LIFO）회산생불동적자산여영여보고,차재세수관리화영여관리상,후진선출법용역유발보고주체적절세주화여LIFO청산。단종실험라집상간,량법각자회산생호품순배효응여배품순배효응,량충효응우분별표정위개치전치여개치침정현시궤제,후진선출법야인차구유경가심각적자산신식보고개치여시장신식전체개치,량법호척회면림세수감관、영여신식감관여자산신식보고、시장신식전체적량난선택。이론분석여상관증거야표명,수계약성본등성본약속,후진선출법대절세주화여LIFO청산적유발왕왕성위일충이론가정이불시실제결과,인이취소후진선출법적현행회계준칙안배잉연불능전석제도적최우균형。
Some researches show that FIFO method and LIFO method will produce different assets and earnings reports,and in the tax management and earnings management,LIFO are likely to cause tax savings planning and LIFO liquidation.However,from test logic point of view,the two methods produce different effects,one is characterized as ＂pre-value＂ and another is characterized as ＂value of precipitation＂.So LIFO can inform capital information much better.When both methods are used,dilemma will be taken place in many aspects.Theoretical analysis and empirical evidences show that under cost constraint,the effects of LIFO on the tax savings plan and liquidation will not happen in the practices,which means current accounting standards that cancel LIFO method still can not achieve the optimal equilibrium.