本文论述了财务会计与税务会计的关系问题,并从会计和税务会计的导向、资源配置等角度提出两者的差异,指出了两者间所存在一定的固有差异,难以对两者趋同产生重大影响。随着会计集中核算的统一实行,会计与税收法规制定的协作和企业税务筹划的发展,财务会计和税务会计需要研究和探讨的问题很多,研究处理好这些问题,工作中可以少走弯路,获得事半功倍的效果。并对未来两者趋同进行了探讨。 This paper discusses the relationship between financial accounting and tax accounting, and proposes the differences between the two in terms of accounting and tax accounting orientation and resource allocation. It points out that there are some inherent differences between the two and it is difficult to make a significant difference between the two. influences. With the unified implementation of centralized accounting accounting, accounting and tax laws and regulations and the coordination of the development of corporate tax planning, financial accounting and tax accounting need to study and explore many issues to deal with these problems, the work can be detours to obtain A multiplier effect. And the future convergence of the two discussed.