财务会计与税务会计的差异研究

摘要：税务会计是财务会计中的一个分支学科，税务会计的出现，既能够保证财务会计对工作的固有的条件，还可以确保单独的计算税务，是财务会计在这一阶段的不可避免的发展。然而，以当前角度判断，财务会计与税务会计之间还有着很大的差异，当前会计工作中存在的主要问题之一就是要理清它们两者之间的差异，。由于各个方面活动的内容不一样，也实现着不同的作用，所以对财务会计和税务会计两者来说，把它们分离开也十分受到大家的关注。在明白了它们之间的差异的基础上，提出相应的建议与措施，促进财务会计与税务会计的协调发展。82513

关键词：财务会计；税务会计；差异；分离

A Study on the Differences between Financial Accounting and Tax Accounting

Abstract: Tax accounting is a branch discipline and tax accounting in financial accounting。 It can guarantee the inherent requirements of financial accounting and ensure that the taxation is calculated separately。 It is the inevitable trend of financial accounting。 However, according to the current situation, there is still a big difference between financial accounting and tax accounting。 To distinguish between the two is one of the main problems in the current accounting work。 As the various aspects of the activities of different content, which play a different role, so for both financial accounting and tax accounting, separation is also of concern。 On the basis of clarifying the difference between the two, put forward the corresponding suggestions and measures to promote the coordinated development of financial accounting and tax accounting。

Keywords: financial accounting,；tax accounting,；difference,；separation

引言 1

一、财务会计与税务会计概述 1

（一）财务会计概述 1

（二）税务会计概述 2

（三）财务会计与税务会计的关系 2

1、税务会计以财务会计为基础 3

2、财务会计与税务会计的协调对企业的财务报表产生直接的影响 3

二、财务会计与税务会计的差异 4

（一）会计目标的差异 4

（二）核算对象的差异 4

（三）核算依据的差异 5

（四）核算原则的差异 5

（五）核算主体的差异 5

（六）核算基础的差异 6

（七）会计信息质量要求的差异 6

1、相关性原则 6

2、实质重于形式原则 7

3、谨慎性原则 7

（八）会计要素的差异 8

三、财务会计与税务会计分离探讨 9

（一）财务会计与税务会计分离的必要性 9

（二）财务会计与税务会计分离实施措施 10

1、完善财税体系 10

2、提高人才的综合培养 10

3、加强法制建设 11

四、结论财务会计与税务会计的差异研究:http://www.youerw.com/kuaiji/lunwen_96828.html