财务会计与税务会计分离的系统性评价研究

Study of the System Evaluation on Separation of Financial and Tax Accounting

伴随经济的市场化和全球化水平不断发展,经济增长方式与产业结构面临转型升级。基于此,财务会计和税务会计作为服务于企业和国家的重要经济活动,其关系模式的分离又重新被提上研究日程,企业建立税务会计,有利于进行纳税筹划,保障企业和投资者利益。对于国家而言,税务会计从财务会计中分离出来,也有利于国家加强宏观调控和促进税收。本文在回顾已有国内外财、税会计分离的研究基础上,全面评价我国财务会计和税务会计分离的可能性与必要性,并针对性地提出了适用于我国财务会计和税务会计适度分离的有效途径。

With developing market economy and globalization level, the economic growth and industrial structure faces trans-formating and upgrading. Based on this, the separation of financial accounting and tax accounting is once again put on the a- genda. On the one hand, enterprises to establish tax accounting can help to protect the interests of businesses and investors; on the other hand, for the government, the tax accounting separating from financial accounting, can strengthen macro-control and promoting tax. Based on the study, this review puts an effective way for financial accounting and tax accounting separation.