“税会分离”模式对会计信息披露具有一定影响,本文结合新会计准则对这种影响做了深入的分析研究,并在这样的基础上探讨了“税会分离”之前会计信息披露中存在的缺陷,并依据这些不足提出了“税会分离”之后规范和完善会计信息披露的具体措施。 “Tax separation” mode has some impact on the disclosure of accounting information, this article combined with the new accounting standards to do an in-depth analysis of this impact, and on this basis to explore the “tax separation” before the accounting information According to these shortcomings, this paper puts forward the concrete measures for regulating and perfecting the disclosure of accounting information after the separation of taxation and accounting.