在当今的社会,会计本身所规定的需要遵守的规章制度与法律上所规定的具有很大的不同点,并且这个不同点在逐渐扩大,最终导致对公司的运行产生了很大的阻碍。所以,应该正确处理两者之间的关系,共同进行让步与调整,从而使会计统计的信息更加具有正确性,也使会计与法律,尤其是税法方面两者之间的交流更加频繁,使其能够得到更大的进步空间。随着经济的不断发展,会计准则和税法之间的差异越来越明显,二者间的差异为企业地发展带来很多的不便,因此需要认清会计准则与税 In today’s society, the rules and regulations that need to be followed by the accounting itself have very different points from those stipulated by law. And this difference gradually expands, eventually resulting in a great hindrance to the operation of the company. Therefore, the relationship between the two should be properly handled and the concessions and adjustments should be made jointly so as to make the information of accounting statistics more correct, and make the communication between accounting and law, especially the tax laws more frequent, Can get more room for improvement. With the constant development of economy, the difference between accounting standards and tax law becomes more and more obvious. The difference between the two has brought a lot of inconvenience for the development of enterprises. Therefore,