企业会计与税务会计相分离是一种很普遍的世界性现象。我国虽然处于社会主义市场经济初级阶段，但促使这种分离的原因都现实地并将长期地存在，有关的争论不宜再囿于它们是否要分离本身，而应集中在它们的分离的程度和模式上：无论美、英模式，抑或法、德、日做法，简单拿来都是不足取的 The separation of corporate accounting and tax accounting is a very common worldwide phenomenon. Although our country is in the primary stage of the socialist market economy, the reasons for such separation are both realistic and long-lasting. Relevant debates should not be further dictated by whether or not they want to separate themselves. Instead, they should focus on the extent and mode of their separation On: Whether the United States, the British model, or France, Germany, Japan approach, simply used are not enough