税收特别是所得税影响着会计的发展。税收国际协调的范围、进程和机构均对会计准则国际协调产生制约作用。为此,我国政府应加快税收国际协调步伐,加快会计国际化进程,以换取更多的投资者和融资机会,取得更健康的经济发展。 Taxes, especially income taxes, affect the development of accounting. The scope, processes and institutions of international tax coordination have a restrictive effect on the international coordination of accounting standards. To this end, our government should speed up the pace of international coordination of taxation, speed up the process of internationalization of accounting in exchange for more investors and financing opportunities and achieve more healthy economic development.