我国法制建设过程中一个非常重要和突出的问题就是企业所得税与会计准则的关系问题,这个问题十分复杂,牵扯的事情较多,随着我国新的会计准则与新的企业所得税法的实施,两者都简化了各自的一些程序与制度,但是两者之间仍存在着较大的差异与问题,这些影响着企业财务的工作,所以从长期看来,两者是否能够很好地协调仍然十分重要。对这个问题的研究,需要参考借鉴前人的成果,然后根据环境的变化与影响,从多个角度多个方面来阐述两者之间的关系以及需要改进的地方,以更好地促进企业的发展与进步。 A very important and prominent issue in the process of legal system construction in our country is the relationship between corporate income tax and accounting standards. This issue is very complicated and there are many things involved. With the implementation of our new accounting standards and the new Enterprise Income Tax Law, two Have simplified their own procedures and systems, but there are still large differences and problems between the two, which affect the work of corporate finance, so in the long run, whether the two can be well coordinated is still very good important. The research of this issue needs reference for reference to the achievements of predecessors. Then, according to the changes and influences of the environment, the relationship between the two is expounded in many aspects and the areas that need improvement to better promote the Development and progress.