企业纳税会计与财务会计的比较分析

The relationship between Tax payment accounting and finacial accounting

纳税会计与财务会计的分离是我国企业会计制度与国际惯例轨迈出的重要的一步。本文仅从理论上围绕核算对象、核算原则、核算基础等方面粗线条论述纳税会计的独特性及与财务会计的关系。

The seperation between tax payment accounting and finacial accounting is a important step for our nation's accounting system coming into contact with the international convention . This paper simply discusses theoretically the pecularity of tax payment accounting and the relationship between tax payment accounting and finacial accounting in rough outline by focusing on accounting objective and accounting principle and accounting foundation.