对我国税务会计模式的探讨

目前各国大致形成了三种不同的税务会计模式,分别是财税相互独立的税务会计模式、财税相互协调的税务会计模式和财税相互统一的税务会计模式。通过分析我国的现实国情,可以看出我国税务会计模式不宜采取过度分离模式,更宜采取税务会计与财务会计协调发展的混合模式。

Nowadays,there are three kinds of tax accounting pattern,the tax accounting pattern with the characteristic of tax accounting becoming independent of financial accounting ; the tax accounting pattern with the characteristic of tax accounting harmonizing with financial accounting; the tax accounting pattern with the characteristic of tax accounting unified into financial accounting.It is being inadvisable to adopt excessively separate pattern of our country tax accounting pattern in the condition. Therefore,China ought to adopt the tax accounting and financial accounting coordinated growth commixture pattern.