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随着我国的财政、税收体制的进一步完善以及会计的变革,税务会计和财务会计之间的分工将会越来越明确。鉴于我国的税法会越来越健全、税收管理也越来越严,同时为让我国在管理税收方面能更好地和国际接上轨,税务会计与财务会计的分离将会是一种必然的要求。本文分析了税务会计和财务会计分离的原因及其重要性,并认为税务会计和财务会计的分离将会是我国会计改革的必然趋势。
With the further improvement of our fiscal and taxation systems and the reform of accounting, the division of labor between tax accounting and financial accounting will become clearer and clearer. In view of our country’s tax law will be more and more sound, tax management is also more stringent, at the same time in order to allow our country in the management of tax revenue and better access to the world, the separation of tax accounting and financial accounting will be an inevitable Claim. This paper analyzes the reasons for the separation of tax accounting and financial accounting and their importance. It also holds that the separation of tax accounting and financial accounting will be the inevitable trend of accounting reform in our country.