税务会计与财务会计的分离

On Taxes Accounting Apart from Financial Accounting

税务会计与财务会计的分离是社会经济发展的必然结果,税务会计和财务会计之间存在的职能差异与目标差异,必然导致税务会计与财务会计的分离,英美等国家制度上已经形成财务会计、管理会计、税务会计三足鼎立之势。因此,建立税务会计有其客观必然性,也是我国会计改革的必然趋势。

Taxes accounting apart from financial accounting is the only way in socialist economy development, for which exist functional and target different. The financial accounting, management accouting and taxes accouning have been the three independent part in England and America etc. Countries. To establish taxes accounting is with the inevitability and is the inevitable trend in the reform of accouting in our country.