随着社会发展的速度越来越快,社会市场经济也在不断地完善,市场对会计的要求也会越来越高。这就要求我们要根据现阶段的形势,对会计的的工作性质进行分离,不同种类的会计的职能也会有所不同。根据现阶段市场对会计的要求,应该将税务会计与财务会计中分离出来,才能够更好的保证财务会计与税务会计的工作更加的明确。本文根据现阶段财务会计与税务会计之间的关系进行分析,根据二者之间的职能的不同,将财务会计与税务会计进行分离。 With the social development faster and faster, the social market economy is constantly improving, and the market demand for accounting will also be higher and higher. This requires us to separate the nature of the accounting work according to the current situation, and the functions of different types of accounting will also be different. According to the current stage of the accounting requirements of the market, tax accounting and financial accounting should be separated in order to better ensure that the work of financial accounting and tax accounting more clearly. This article analyzes the relationship between financial accounting and tax accounting at this stage, and separates financial accounting and tax accounting according to the different functions between the two.