摘要
税务会计作为一门新兴的边缘学科,与传统的财务会计之间既有区别又存在着一定的联系,在受财务会计影响的同时,税务会计本身又具有一定的特质,在原则上、核算方法上,明显区别于财务会计,在我国发展时间比较短,在发展的过程中还存在一些不完善的地方,需要不断在实践中发现问题、解决问题。
Tax accounting is a new arising interdispline which is not only related to the traditional financial accounting but also different from it. Influenced by it,tax accounting has its own characteristics,but it is obviously different from financial accounting in principle, checking. It has a short history in China and there are some problems which need perfecting in practice.
出处
《黑河学院学报》
2011年第6期53-55,共3页
Journal of Heihe University
基金
黑龙江省教育厅人文社会科学研究项目资助<税务会计应用中存在的问题及对策研究>(11552175)
关键词
税务会计
财务会计
区别
tax accounting
financial accounting
difference
