长期以来,会计与税收作为焦不离孟、同舟共济的两个领域而处于关联性的互动与演化过程当中。它们分别服务于不同的目的、遵循不同的原则、规范不同的对象,进而造成二者的必然差异。本文对两者在目标、职能、原则等几个主要方面产生的差异进行分析,以明晰普遍存在的一些认识误区。 For a long time, accounting and taxation have been in the process of interaction and evolution as the two areas that are inseparable from one another and from one country to another. They serve different purposes, follow different principles, and regulate different objects, thus resulting in the inevitable difference between the two. This article analyzes the differences between the two main objectives of the goal, function, principle and so on, in order to clarify some common misunderstanding.