企业会计准则与税法由于目标的差异,导致在收入、费用和损失的计算上产生不同。企业资产损失作为会计要素的重要组成部分,对其进行正确的处理,对于企业的财务工作至关重要。本文以此为前提,对企业资产损失的不同项目,分别进行了会计与税法处理上的差异比较,为企业更好的理解资产损失税前扣除政策提供理论指导。 Accounting standards and tax laws due to differences in objectives, resulting in the calculation of income, costs and losses are different. The loss of corporate assets as an important element of accounting, to correctly handle it, is crucial for the financial work of enterprises. This article as a prerequisite for different projects of corporate assets loss, respectively, the difference between accounting and tax law to deal with, to better understand the corporate asset tax pre-tax deduction policy to provide theoretical guidance.