在我国,税收制度与会计制度看似是两个独立的体系,其实两者之间又有着较为密切的关联。在两者不断改进与完善过程之中,虽然都是为了达到市场经济对规范制度的要求,但因会计与税收在目的、确认基础、原则等方面的不同,使会计制度与税收制度的某些相关规定出现了较大的差异。本文将就会计制度与税收制度之间的关联与差异展开全面论述,并就差异协调方式提出几点建议。 In our country, the tax system and the accounting system seem to be two independent systems, in fact there is a close relationship between the two. In both the process of continuous improvement and perfection, although both are aimed at meeting the market economy’s requirements for a normative system, the difference between accounting and taxation in terms of purpose, recognition of foundations and principles, and the like, make certain differences between the accounting system and the taxation system The relevant provisions appeared a big difference. This article will conduct a comprehensive discussion on the relationship and difference between the accounting system and the tax system, and make some suggestions on how to coordinate the differences.