随着我国财政、税收体制的完善和会计职能的变革,税务会计与企业财务会计、管理会计之间的分工越来越明确。鉴于我国税法越来越健全、税收管理越来越严格、计算要求越来越细化。本文作者认为,借鉴一些发达国家的经验,将企业税务会计从企业财务会计、管理会计中分立出来,不仅有可能,而且很有必要。 With the improvement of China's fiscal and taxation systems and the change of accounting functions, the division of labor between tax accounting and enterprise financial accounting and management accounting has become clearer and clearer. In view of the fact that our tax law is more and more sound and the tax administration is more and more strict, the calculation requirements are getting more and more detailed. According to the author of this article, it is not only possible but also necessary to learn from the experience of some developed countries to separate the taxation accounting of enterprises from that of enterprise financial accounting and management accounting.