中文摘要：

公司是否采用纳税影响会计法，调节所得税费用和净利润的动机影响很小。职员素质越高，公司越可能采用纳税影响会计法。此外，国有控股公司相对非国有控股公司更愿意选择纳税影响会计法。因此，《企业会计准则第18号——所得税》在非国有控股公司中执行的困难可能比较大，其得以实施的一个关键在于公司职员，尤其是财务人员素质提升的跟进。

英文摘要：

Whether companies adopt＇ the tax effect accounting method or not is hardly related to the motivation of adjusting income tax expense and net income. The company whose employees have higher quality is more likely to adopt that method. In addition, state-owned holding companies are more likely to adopt it than non-state-owned holding companies. Therefore, it is more difficult for non-state-owned companies to adopt the ＂China Accounting Standards 18-income taxes＂ and the adoption lies on the improvement of employees＇quality.