加强和改善行政执法的若干思考

加强和改善行政执法是我国推进依法治国、依法行政的关键所在。文章从现实出发,有力分析,指出加强和改善行政执法的重要性、必要性和紧迫性,进而提出若干行政执法应遵循的重要原则,在此基础上,结合我国当前实际情况,文章重点论述了在现实条件下如何加强和改善行政执法,为我国行政执法水平的提高指出了一条现实途径。

Talk about the necessity and realistic significance of the separation between the financial accounting and tax accounting

The tax accounting and financial accounting＇ s different target, different legal basis, different accounting principles as well as the different time of recognition between incomes and expenses will result in significant differences between accounting income and taxable income. We think that drawing on the experience of the United States and other countries to establish the specialized accounting theory and methods, the implementation of tax accounting and financial accounting separation is an inevitable requirement. Whether the financial accounting and tax accounting should be separated, of which the key lies in the degree of difference and coordinability between accounting income and taxable income. We believe that from our tax system, financial system and the history and current status of the development of accounting systems perspective, it do not exist realistic necessity of the separation between the tax accounting and the financial accounting.