会计制度是企业发展过程中不可缺少的一部分。目前随着经济的的不断发展,我国相关部门在体现财务会计与税务会计的独立性与分离原则的基础上,对于财务会计与税务会计进行了一定的改革。本文分分别计算了财务会计与税务会计分离的成本与效益,随后从成本效益的角度分析了财务会计与税务会计分离这一问题,旨在表明财务会计与税务会计的分离程度与企业自身实际相挂钩。 Accounting system is an indispensable part of the enterprise development process. At present, with the continuous development of economy, relevant departments in our country have carried out certain reforms on financial accounting and tax accounting on the basis of reflecting the principle of independence and separation of financial accounting and tax accounting. This paper separately calculates the cost and benefit of financial accounting and tax accounting separation, and then analyzes the problem of financial accounting and tax accounting separation from the cost-benefit point of view, to show that the separation of financial accounting and tax accounting and the actual phase hook up.