论税务会计与财务会计分离与联接张文千，位坤，瞿启发财务会计，是旨在核算企业财务状况和经营损益，依据公认准则建立的，借以提供企业财务信息的会计信息系统；税务会计，是指基于课税与纳税的目的，依据一定的税收法规与税务会计规范建立的，借以提供企业纳税信息的会... On the tax accounting and financial accounting separation and connection Zhang Wenqian, bit Kun, Qu Qi-fa Financial accounting is designed to account for the financial status of the enterprise and operating profit and loss, established in accordance with generally accepted standards, to provide financial information accounting information system; tax accounting is Refers to the tax-based and tax purposes, based on certain tax laws and regulations and tax accounting standards established to provide corporate tax information will ...