自本世纪９０年代中期以来，税务会计与财务会计的分离问题一直是会计界、税务部门议论的焦点之一，可以说“分离派”和“反对分离派”各执一词，目前尚无定论。随着我国财政、税收体制的完善和会计职能的变革，税务会计与企业财务会计、管理会计之间的差距越来越大，税务会计 Since the mid-1990s, the separation between tax accounting and financial accounting has been one of the focuses of discussion in the accounting and tax departments. It can be said that the separatists and the opposition separatists are not conclusive at present . With the improvement of China’s finance and tax system and the change of accounting functions, the gap between tax accounting and corporate financial accounting and management accounting is getting bigger and bigger. Tax accounting