目前我国的会计制度主要涉及两个方面:财务会计与税务会计。其中财务会计的主要业务是帮助企业确认和计量所要开展的经济业务,并对其进行专业的记录,是属于传统的会计学科范畴。而税务会计的内容主要与税务有关,属于新兴边缘会计学科。两者之间有共同点,税务会计的工作开展是以财务会计为基础,而两者之间又存在着一定的差异。随着我国经济的不断发展,企业的稳定,决定企业是否可以可持续发展的前提就是财务会计和税务会计之间的关系是否可以协调,由于两者之间的关系密切又有区别,如果刻意的区别对待就会出现各种问题,因此,企业要想实现稳定发展,缓解企业税务的压力,两种制度的差异性的协调就尤为重要。 At present, China’s accounting system mainly involves two aspects: financial accounting and tax accounting. One of the main business of financial accounting is to help enterprises to confirm and measure the economic business to be carried out, and their professional records, it belongs to the traditional areas of accounting. The content of tax accounting mainly related to taxation, belonging to the emerging edge of accounting. The two have in common, the work of tax accounting is based on financial accounting, and there are some differences between the two. As China’s economy continues to develop, the stability of the enterprise, the premise for determining whether the enterprise can be sustainable development is whether the relationship between financial accounting and tax accounting can be coordinated, because the relationship between the two is close and different, if deliberately Differences will arise in a variety of issues, therefore, enterprises in order to achieve steady development and ease the tax pressure on enterprises, the difference between the two systems is particularly important coordination.