1993年，我国进行了企业财务，会计制度的重大改革。1994年，我国又进行了一次全面的税制改革。这两方面的改革带有～定的联动性、协调性，也具有各自相对的独立性。改革之后，财务会计制度与税收法规之间，建立起了与国际惯例接轨，同时又符合中国特点的新的关系模式——税会 In 1993, China conducted a major reform of its financial and accounting systems. In 1994, China conducted a comprehensive tax reform. These two reforms have a certain degree of linkage and coordination as well as their relative independence. After the reform, between the financial accounting system and the tax laws and regulations, a new mode of relation with international practice and at the same time conforming to China’s characteristics has been established - the taxation conference