一、财政收入主体与企业会计主体的利益关系 国家为满足支出的需要，依据一定的权力，通过国家财政集中一定数量的货币收入，即财政收入，它体现了国家同企业之间的分配关系。一定程度上，代表国家取得财政收入的政府就成为财政收入主体；靠生产经营谋利并依据国家法律和企业会 First, the relationship between the main financial revenue and corporate accounting interests of the state In order to meet the needs of spending, according to certain powers, through a certain amount of state finance concentrated monetary income, that is, financial revenue, which reflects the distribution of state and enterprise relations. To a certain extent, the government that has obtained the financial revenue on behalf of the state becomes the main body of fiscal revenue; it relies on the production and operation for profit and in accordance with the national laws and enterprises