会计信息的真实性对企业发展具有重要作用,而我国也在会计准则中明确要求会计人员能够在实际工作中,考虑到公允价值,从而确保人员的合理纳税。无论是财务会计还是税务会计,都需要对这一问题进行考虑,这也使两者之间产生了一定的联系。本文就关于财务会计与税务会计公允价值的对比及其借鉴进行了研究分析。 The authenticity of the accounting information plays an important role in the development of the enterprise. However, our country also requires the accounting staff in the accounting standards to ensure that the accounting personnel can make reasonable tax payment in the actual work, considering the fair value. Whether it is financial accounting or tax accounting, this issue needs to be considered, which also makes a certain relationship between the two. This article makes a research and analysis on the comparison between the fair value of financial accounting and tax accounting and its reference.