随着社会经济的发展、新经济事项的出现,以会计信息为目标的会计核算和以合理征税为目的的税收征管差异是客观存在的,现代会计制度与税收法规分离的模式已经成为一种必然。本文分析了现代会计制度与税收法规差异及其原因,分析了差异可能产生的负面影响,并提出了减小差异造成影响的途径。 With the development of society and economy, the emergence of new economic issues, accounting accounting for accounting information and differences in tax collection and administration for the purpose of reasonable tax collection exist objectively. The separation of the modern accounting system from tax regulations has become a inevitable. This article analyzes the differences between the modern accounting system and tax regulations and their causes, analyzes the possible negative impacts of the differences, and proposes ways to reduce the differences.