论文部分内容阅读
一、对税务会计师的初步认识税务会计师的出现有其历史必然性。随着我国社会主义市场经济体制不断完善和现代企业制度的建立,多元化的股权结构和债权结构代替了政府投资一统天下的格局,这就要求政府通过税收政策法规、货币政策等手段来实现对企业各项经济活动的宏观调控。因此企业为了维护自身的合法权益,以保障国家利益和纳税人合法权益不受侵害,必然对企业财务精细化管理工作提出更高的要求,企业税务会计师便应运而生了。税务会计师是运用专业的会计学理论和核算方法,
First, the initial recognition of tax accountants The emergence of tax accountants has its historical inevitability. With the continuous improvement of the socialist market economic system in our country and the establishment of a modern enterprise system, a diversified ownership structure and a debt structure replace the pattern of dominated government investment. This requires that the government implement the system of tax policies and regulations and monetary policies Macroeconomic control of various economic activities of enterprises. Therefore, enterprises in order to safeguard their legitimate rights and interests to protect the interests of the state and the taxpayers legitimate rights and interests are not infringed, inevitably on the management of corporate financial refinement put forward higher requirements, corporate tax accountants will come into being. Tax accountants is the use of professional accounting theory and accounting methods,