国际税务会计模式比较研究及对我国的启示

世界范围内大致形成了三种不同的税务会计模式,即财税完全独立的税务会计模式、财税完全同意的税务会计模式和财税相互协调的税务会计模式,本文选取了三种模式的代表国家美国、法国和日本作为研究对象进行比较分析。通过对三国会计环境的分析以及结合当前国内外经济发展形势指出我国税务会计的发展路径并为完善我国税务会计带来一点启示。

Forming three kind of tax accounting pattern in the world , namely, the tax accounting pattern with the characteristic of tax accounting becoming independent of financial accounting ; the tax accounting pattern witti the characteristic of tax accounting unified into financial accounting ; the tax accounting pattern with the characteristic of tax accounting harmonizing with financial accounting, the paper chooses the typical country from the three kind of patterns and presents the comparative analysis, By analyzing the accounting environment of three countries and the internal and external economic developing situations, the paper indicates the developing path of our tax accounting and brings some teaching for establishing tax accounting in our country.