随着我国市场经济体制的不断改革,由于会计目标和税收之间存在的矛盾点越来越多,二者之间的关系无法用人为的方式进行缓和,因此财务会计与税务会计的分离是一个势不可挡的趋势。本文从构建税务会计的理论体系入手,在税务会计前辈的理论研究基础之上,从税务会计的薄弱环节入手,找出改进的措施。 With the continuous reform of the market economy system in our country, the relationship between financial accounting and tax accounting is a separate one due to the fact that there are more and more contradictions between the accounting target and tax revenue, and the relationship between the two can not be mitigated by man-made methods Overwhelming trend. This article starts with the theoretical system of constructing tax accounting, starts with the theoretical research of tax accounting predecessors, and starts with the weak points of tax accounting to find out the measures for improvement.