本文从财务会计与税务会计的联系与区别入手,详细地分析了财务会计和税务会计分离的必然性,并对财务会计和税务会计分离以后的发展作了相应的预测。 This article begins with the connection and difference between financial accounting and tax accounting, analyzes the inevitability of the separation of financial accounting and tax accounting in detail, and makes a corresponding forecast on the future development of financial accounting and tax accounting.