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会计发展与会计环境密切相关,会计基本理论、会计工作方法、会计具体工作内容等都在会计环境中形成和发展,而会计与税法两者又紧密相连,税法作为协调国家与纳税人权利与义务关系的具体的法律规范,会计则通过相应的方式与手段,针对企业整个生产过程进行资金、利润等核算,两者之间虽然存在一定差异,但二者共同服务于会计环境中,共同推动了会计的发展,对此,本文将探析会计环境与会计发展、会计与税法彼此之间的关系,为推动我国会计体系化、制度化、规模化发展提供强有力的保障。
Accounting development and accounting environment are closely related to the basic accounting theory, accounting methods of work, accounting specific work content and so form and develop in the accounting environment, and accounting and tax law are closely linked to each other, the tax law as a coordinating state and taxpayers rights and obligations Specific legal norms, accounting, through the corresponding ways and means, for the enterprise throughout the production process of capital, profit and other accounting, although there are some differences between the two, but both serve the accounting environment, and jointly promote In this regard, this article will explore the relationship between the accounting environment and accounting development, accounting and tax law, to provide a strong guarantee for the systematic, institutionalized and large-scale development of accounting in our country.