按照财务会计与税务会计的关系,目前西方税务会计模式可以分为以下两种: 一、以英、美为代表的独立税务会计模式。该模式下,财务会计与税务会计依据各自不同的目的建立起相互独立的会计概念和理论框架。财务会计是以保证向信息使用者提供客观公正的会计信息为目的,建立起的以会计准则为核心的财务会计信息系统,它按照会计准则来 According to the relationship between financial accounting and tax accounting, the current western tax accounting mode can be divided into the following two types: First, the independent tax accounting model represented by Britain and the United States. Under this model, financial accounting and tax accounting establish independent accounting concepts and theoretical frameworks for different purposes. Financial accounting is to ensure that information users to provide objective and fair accounting information for the purpose of the establishment of accounting standards as the core of the financial accounting information system, which in accordance with accounting standards to