当前经济市场体制之下,企业在很大程度上受到税收制度的约束。企业税收活动是企业财务政策拟定的关键影响因素。科学合理的财务政策能够优化配置企业的财务资源,提高财务管理的效率。本文首先分析了税收和企业财务政策的内涵,在此基础之上重点详述了税收对企业财务政策的影响,希望能帮助企业创造出更多的经济效益和社会效益。 Under the current economic market system, enterprises are largely bound by the tax system. Corporate taxation activities are the key influential factors in the formulation of corporate financial policies. Scientific and reasonable financial policies can optimize the allocation of financial resources of enterprises and improve the efficiency of financial management. This paper first analyzes the connotation of taxation and corporate financial policy. On this basis, it mainly elaborates the impact of taxation on corporate financial policy, hoping to help enterprises to create more economic and social benefits.