在市场经济不断深入发展的过程中,企事业单位的财务报表已成为税务部门的主要资料之一。因此,在不妨碍其他会计信息使用者的基础上,会计报表应尽可能地满足税务部门管理的需要。然而,当前我国的一些税务处理及会计报表反映税务信息的方法与一些会计基本假设和准则存在着矛盾。探究这些矛盾的根源,并制定相应的对策,已成为会计及税务理论研究工作者的任务之一。 In the continuous deepening of the market economy, financial statements of enterprises and public institutions have become one of the main materials of the tax department. Therefore, without prejudice to other users of accounting information, accounting reports should be as much as possible to meet the tax department management needs. However, there are some contradictions between some methods of tax treatment and accounting statements in our country that reflect the tax information and some basic accounting assumptions and guidelines. To explore the root causes of these contradictions and formulate corresponding countermeasures has become one of the tasks of the accounting and tax theory researchers.