税务会计是税务与会计相互交叉结合而形成的一门学科,在社会主义市场经济发展下税务会计与财务会计分离成为一种必然,但应对二者进行积极的协调,使其更好的符合国家制度的要求。因此,研究了税务会计与财务会计的关系以及二者相分离的原因,并为此提出了几条建议。 Tax accounting is a discipline formed by the combination of taxation and accounting. It is necessary to separate the taxation accounting from the financial accounting in the development of socialist market economy. However, the two should be actively coordinated to make them better conform to the national System requirements. Therefore, the study of the relationship between tax accounting and financial accounting and the reasons for their separation, and made several suggestions for this.