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关于税务会计原则、财务会计原则的对比与探讨 被引量:2

Comparison and Discussion on Tax Accounting Principles and Financial Accounting Principles
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摘要 在经济工作中,会计发挥着重要作用。财务会计和税务会计是会计不可或缺的部分。税务会计在实际工作中以国家税法作为重要依据,工作原则根据税法制定,税务会计工作是税法在会计工作中的重要体现。而财务会计在实际工作中坚持会计原则,与税务会计相比,财务会计原则的精准性更高,适应能力更强。论文阐述了税务会计原则与财务会计原则的对比,以作参考。 In the economic work,accounting plays an important role.Financial accounting and tax accounting are indispensable parts of accounting.In practical work,tax accounting takes the national tax law as an important basis,and its working principles are formulated in accordance with the tax law.Tax accounting is an important embodiment of tax law in accounting work.However,financial accounting adheres to accounting principles in practical work.Compared with tax accounting,financial accounting principles are more accurate and more adaptable.This paper expounds the comparison between tax accounting principles and financial accounting principles,for reference.
作者 滕丹妮 TENG Dan-ni(Guizhou University of Finance and Economics,Guiyang 550025,China)
机构地区 贵州财经大学
出处 《中小企业管理与科技》 2020年第34期44-45,共2页 Management & Technology of SME
关键词 税务会计原则 财务会计原则 对比 tax accounting principles financial accounting principles comparison
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