税务会计是在财务会计形成和发展中演变而来,财务会计与税务会计同属于会计学科的范畴。但二者存在着明显的差异,财务会计以会计准则为先导,有利于信息使用者实际决策;税务会计以税法为依据,方便相关税务部门征收税款。本文以财务会计与税务会计的差异与协调为研究对象,在分析二者差异的基础上提出对二者协调的看法。 Tax accounting evolves from the formation and development of financial accounting. Both financial accounting and tax accounting belong to the field of accounting. However, there are obvious differences between the two. The financial accounting is guided by accounting standards, which is conducive to the actual decision-making of information users. Tax accounting is based on the tax law to facilitate tax collection by relevant tax authorities. In this paper, the differences and coordination between financial accounting and tax accounting are taken as the research object. Based on the analysis of the differences between the two, the author puts forward the opinion of the coordination between the two.