文章论述了财务会计与税务会计的关系问题,指出两者之间既存在联系,又存在固有的差异。而差异程度及其可协调性决定了两者是应该分离,还是应该适度分离、协调发展。恰当处理好两者关系,有助于加强会计与税收协作效率。文章通过分析财务会计与税务会计差异过大的成本、差异适度协调的效益,提出财务会计与税务会计差异协调的建议。 The article discusses the relationship between financial accounting and tax accounting, pointing out that there are both existing connections and inherent differences. The degree of difference and its coordination determine whether the two should be separated, or should be properly separated and coordinated development. Properly handle the relationship between the two, help to strengthen the efficiency of accounting and tax cooperation. The article analyzes the difference between financial accounting and tax accounting, and puts forward the suggestion of coordination between financial accounting and tax accounting.