会计制度与税法原则性差异分析

The Difference Analysis between Accounting System and Tax Law Principle

现行《企业会计制度》与税法间存在差异是有目共睹的。税法着眼于实现公平合理的税负和保证国家税款的及时征收,而会计的目标是向会计利益相关者提供有利于决策的财务信息。尽管两者在使用的一些概念原则和方法上有着一致性,但由于其应用目标不同,必然存在着分歧与差异。

The difference between present enterprise accounting system and tax law is obvious to all.The tax law is to realize fair and reasonable tax burden and ensure the state tax revenue levied in time,while the target of accounting is to provide useful financial information for accounting interest related person.Both of them are with the same concept,rule and ways,but without the same applicational target,the divergence and differences must be existed between them.