企业在生产经营中对财政性资金的处理通常会面临会计处理与税务处理两部分,在对这两部分资金实施处理过程中可能存在相互之间混淆情况,影响了企业对资金的控制程度以及税款缴纳合理性,本文基于这一背景,分别描述了企业资金的会计处理方式与税务处理方式,并在此基础上提出了几点两者实施时的关键点,旨在对企业资金管理提供帮助。 Enterprises in the production and operation of the financial funds usually deal with the accounting treatment and tax treatment of two parts in the process of dealing with these two parts of the funds may be confused with each other, affecting the degree of corporate control of funds and taxes This paper based on this background, respectively, describes the accounting treatment of corporate funds and tax treatment, and on this basis put forward some of the key points when the two implemented in order to provide corporate fund management help .