论现代企业制度下财务会计与税务会计的分离

Talking about the Abruption of Financial Accounting & Tax Accounting in Modern Enterprise System

我国社会主义市场经济体制的不断发展和完善,使得财务会计与税务会计的目标逐渐出现差异,它们对会计事项的要求也随之出现了分歧;税务会计与财务会计的分离问题已引起人们的普遍关注;税务会计与财务会计分离是我国会计体系改革与国际接轨的需要,也是建立现代企业制度的客观要求。

According to the continuous development and perfect of our country＇s socialism market economy system, differences between financial accounting and tax accounting appear gradually, and a rift about the requests to accountancy＇s items also appears as following. The problem of abruption between tax accounting and financial accounting has already caused people＇s widespread concern. The abruption of tax accounting and financial accounting is that the reform of our countryg accountancy system is demanded when getting line with the international conventions, and is also the objective request of building up the modem business enterprise system.