本文阐述了我国在不同经济体制下会计制度与税收制度的关系及其发展历程,分析了现阶段会计制度与税收制度分离的现状,指出了两者在目标、原则、方法上存在的主要差异。在此基础上,提出了保持会计制度与税收制度适度性调整的基本构想。 This article expounds the relationship between the accounting system and the tax system under different economic systems in our country, and analyzes the status quo of separating the accounting system from the tax system at the present stage. It also points out the major differences in the objectives, principles and methods between the two. On this basis, I put forward the basic idea of ​​keeping the accounting system and the tax system moderately adjusted.