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在我国发展中,财务会计与税收会计存在一定差异,主要因为税收会计工作目的就是保证实收业务信息的准确性,避免出现偷税漏税的现象,而财务会计是利用科学的计量方式,对经济效益进行分配,提高其公正性与合法性,利用全面与客观的方式,反应企业当前的财务状况,以便于企业利用合理方式提高自身经济效益,增强市场核心竞争能力。
In China’s development, there are some differences between financial accounting and tax accounting, mainly because the purpose of tax accounting is to ensure the accuracy of business receipts and to avoid the phenomenon of tax evasion and tax evasion. However, financial accounting uses scientific measurement to assess economic benefits Allocate and improve its impartiality and legitimacy, and utilize the overall and objective methods to reflect the current financial status of enterprises in order to facilitate enterprises to use reasonable ways to enhance their economic benefits and enhance their market competitiveness.