我国“税会分离”模式在促进经济体制完善,推动企业发展方面做出了重要贡献。同时,这种模式由于税法制度和会计制度的差异性也经常出现一些矛盾现象。为此,本文对会计信息披露和“税会分离”的模式做了详细的分析,并针对当前的不利影响提出缓解二者矛盾关系的对策建议。 China’s “tax separation” model has made an important contribution in promoting the improvement of economic structure and promoting the development of enterprises. At the same time, this model often shows some contradictions due to the differences between tax laws and accounting systems. Therefore, this paper analyzes the mode of accounting information disclosure and tax separation separately, and puts forward countermeasures and suggestions to alleviate the contradiction between the two.