自我国加入WTO后,会计与税制改革不断深化,在此过程中,二者之间的差异也越来越明显。确认与计量作为会计的基础,前者是后者的前提,没有确认就谈不上计量,而后者是前者的延伸,二者共同构成了后面的记录和报告,可见,二者在会计中占据十分重要的地位。受到体制改革的影响,确认与计量在财务与税务中的差别直接影响了企业利益。本文将从财务与税务会计概念入手,从多个角度深入分析和研究二者确认计量的差异,最后提出协调二者之间关系的相关建议。 Since our country joined the WTO, the accounting and tax system reform has been deepening. In the process, the differences between the two have become more and more obvious. Recognition and measurement as the basis for accounting, the former is the premise of the latter, there is no confirmation can not talk about measurement, which is an extension of the former, the two together form the back of the record and report, we can see that the two account for a very large accounting Important position. Influenced by the system reform, the difference between recognition and measurement in finance and taxation has a direct impact on the interests of enterprises. This article starts with the concepts of finance and tax accounting, analyzes and studies in depth the differences between the two in terms of measurement and measurement, and finally puts forward some suggestions on how to coordinate the relationship between the two.