谈税务会计与财务会计分离的必然性及现实意义

Discussion on the Necessity and Practical Significance of the Separation of Tax Accounting and Financial Accounting

在社会的快速发展中,世界各个国家之间的联系日益密切,为了满足全球一体化的发展需求,国家针对会计体制、税收体制、企业会计等内容进行了改善,出现了税务会计、财务会计分离的局面,为税务会计建成独立体系带来了很大的机遇和挑战。在国际市场的发展中,税务会计和财务会计分离在社会发展中发挥着重要作用,税务会计与财务会计、管理会计存在很多相似之处,这就需要国家建立独立的税务会计体系。基于此,论文介绍了财务会计和税务会计的关系和区别,研究了税务会计与财务会计分离的必然性及现实意义。

With the rapid development of society, the relationship among countries in the world is getting closer and closer. In order to meet the development needs of global integration, the state has improved the accounting system, taxation system, enterprise accounting and so on. The situation of the separation of tax accounting and financial accounting has emerged, which brings great opportunities and challenges for the establishment of an independent system of tax accounting. In the development of international market, the separation of tax accounting and financial accounting plays an important role in social development. Tax accounting has many similarities with financial accounting and management accounting, which requires the state to establish an independent tax accounting system. Based on this, this paper introduces the relationship and differences between financial accounting and tax accounting, and studies the necessity and practical significance of the separation of tax accounting and financial accounting.