世界范围内大致形成了三种不同的税务会计模式,即财税完全独立的税务会计模式、财税完全同意的税务会计模式和财税相互协调的税务会计模式,本文选取了三种模式的代表国家美国、法国和日本作为研究对象进行比较分析。通过对三国会计环境的分析以及结合当前国内外经济发展形势指出我国税务会计的发展路径并为完善我国税务会计带来一点启示。 There are basically three different models of tax accounting in the world, namely, the tax accounting model of completely independent taxation and taxation, the tax accounting mode completely agreed with the taxation and fiscal taxation and the tax accounting mode of coordination between taxation and taxation. This paper selects three modes of taxation accounting that represent the United States, France and Japan as comparative analysis of the research object. Through the analysis of the accounting environment of the three countries and the combination of the current domestic and international economic development, it points out the development path of China’s tax accounting and brings some enlightenment for the improvement of China’s tax accounting.