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财务会计与税务会计是分离还是统一这个问题的讨论,实际是阐明现行的会计准则与税法到底有什么关系。问题的实质涉及在市场经济体制下我国的会计目标是什么,与税务目标是否存在区别,以及税基的确认和我国有关经济法规体系的改革方向。因此,对该问题的探讨具有实践意义和理论意义,笔者在对他人观点总结归纳的基础上,对此问题提出一些看法,以求抛砖引玉。
Financial accounting and tax accounting is the issue of separation or unity of the discussion, the actual is to clarify the current accounting standards and the tax law in the end what is the relationship. The essence of the question involves under the market economy system what is the accounting objective of our country, whether it is different from the tax goal, and the confirmation of the tax base and the reform direction of the relevant economic laws and regulations of our country. Therefore, the discussion on this issue has practical significance and theoretical significance. Based on the conclusion and conclusion of others’ opinions, the author puts forward some opinions on this issue in order to start a discussion.