摘要
随着我国社会主义市场经济体制的不断发展和完善,财务会计与税务会计的目标逐渐出现了差异,它们对会计事项的要求也随之产生了分歧。本文从评价会计体制改革的形势出发,通过分析财务会计与税务会计的联系与差异,从会计体制改革、健全我国税制、加强企业管理、提高会计信息质量、与国际惯例接轨五方面论述了财务会计与税务会计分离势在必行。
With the development and improvement of Chinese market economic system, there occurs difference between the goal of tax accounting and that of financial accounting, and also occurs divergency between their requirements of accounting. This paper concerns itself with the necessity of the separation of tax accounting and financial accounting in five aspects-the reform of accounting system, completing tax system, improving the corporation management, promoting the quality of financial information, adaptation to the international conventions.
出处
《湖北广播电视大学学报》
2003年第1期77-79,共3页
Journal of Hubei Radio & Television University
