财务会计是根据权责发生制、配比原则 ,以及收益性支出和资本性支出原则等会计核算原则 ,对利润要素进行归集来确定利润总额 ,其目的在于公允、客观地反映企业的财务成果 ,保障财务成果的真实完整。而税法规定依据“公平税负、促进竞争”的原则来公平地确定应税利润 ,其目的在 Financial accounting is based on accrual basis, the principle of matching, as well as the principle of profit-making expenditures and capital expenditures and other accounting principles, the collection of profit elements to determine the total profit, the purpose is to be fair and objective to reflect the financial results of the enterprise , To ensure the true and complete financial results. The tax law stipulates that the taxable profit should be fairly determined on the principle of “fair tax burden and promotion of competition”