论文部分内容阅读
随着我国社会主义市场经济体制的建立与完善,投资主体呈多元化的发展趋势,国家不再以所有者的身份参与国民经济的分配,而是凭政治权力以税收的形式参与国民收入的分配,加之税收制度建设的不断完善与规范,导致目前企业核算税收资金运动与以前计划经济条件下的核算税收资金运动有了很大的变化,所以传统的财务会计核算严重滞后于市场经济环境的变化。对此,为了使会计核算既满足社会各方面对会计信息的需求,又符合税法对会计核算的要求,从而在会计理论上初步形成了以财务会计核算为基础,税务会计和管理会计为补充的会计理论结构体系。税务会计作为财务会计的一个重要分支,其作用将随着市场经济的完善与发展和国家税收制度的完备日益凸现。
With the establishment and perfection of China's socialist market economic system, the main body of investment presents a diversified development trend. The state no longer participates in the distribution of national economy as the owner, but participates in the distribution of national income by means of taxation with political power , Coupled with the continuous improvement and standardization of the tax system, led to the current business accounting tax revenue movement with the planned economy under the conditions of accounting tax movement has been greatly changed, so the traditional financial accounting lags far behind the changes in the market economy environment . In this regard, in order to make accounting not only meet the needs of all sectors of society on the accounting information, but also in line with the tax law on accounting requirements, which in the accounting theory initially formed on the basis of financial accounting, tax accounting and management accounting as a supplement Accounting theory structure system. Tax accounting as an important branch of financial accounting, its role will be with the improvement and development of the market economy and the state tax system is increasingly prominent.