在财务管理过程中,税收会计、纳税会计与税务会计这三个专业术语虽然表面看起来差别不大,却有着不同的内涵,也是三个极易混淆的概念。从广义上,税务会计包含税收会计和纳税会计;从狭义上,税务会计即指企业的纳税会计。本文主要是通过对浅议税收会计纳税会计与税务会计进行相关阐述,希望有助于人们的理解。 In the process of financial management, the three professional terminology of tax accounting, tax accounting and tax accounting, while showing little difference in appearance, have different connotations and are also three confusing concepts. In a broad sense, tax accounting includes both tax accounting and tax accounting; in a narrow sense, tax accounting refers to the tax accounting of an enterprise. This article is mainly through the tax accounting accounting tax accounting and tax accounting for the relevant exposition, hoping to contribute to people’s understanding.