论文部分内容阅读
会计制度分为财务会计和税务会计两个部分,财务会计是税务会计的基础。但随着会计和税法的进一步发展,二者在协同发展上存在一定的问题,造成发展方向的偏离。我国的市场经济背景下,企业想要得到持续稳定的发展必须将财务会计和税务会计的协同发展作为基础。本文通过分析财务会计和税务会计的差异及联系,总结财务会计与税务会计的协调办法。
Accounting system is divided into two parts: financial accounting and tax accounting, financial accounting is the basis of tax accounting. However, with the further development of accounting and tax law, there are some problems in the coordinated development of the two, resulting in the deviation of the development direction. Under the background of market economy in our country, if enterprises want to get sustained and stable development, they must take the coordinated development of financial accounting and tax accounting as the foundation. This article summarizes the methods of coordination between financial accounting and tax accounting by analyzing the differences and relations between financial accounting and tax accounting.