税收制度和会计制度的改革,均以适应发展的市场经济体制、多层次多类型的经济模式需要为前提,应体现统一性、规范性和我国国情。本文主要从属性、原则、质量要求等方面分析了税制与会计的联系,认为我国税制与会计在保持协调的基础上应适当分离,分析了我国正确处理税制与会计关系应注意的问题。 Both the taxation system and the accounting system reform should be based on the needs of a multi-level and multi-type economic model suited to the development of the market economic system and the unity, normativity and national conditions of our country. This article mainly analyzes the relationship between taxation and accounting from the aspects of attributes, principles and quality requirements. It thinks that our taxation system and accounting should be properly separated on the basis of keeping the coordination, and analyze the problems we should pay attention to correctly handle the relationship between taxation system and accounting.