浅析财务会计与税务会计的分离.doc

摘 要:税务会计是以国家税收法规为准绳，以货币为主要计量单位，运用会计理论方法，连续、系统、全面地反映和监督纳税人应纳税款的形成、计算和缴纳等税务活动的一门专业会计。由于税法与会计准则在对涉税事项的处理上存在差异，为解决这些差异带来的问题，相关学者和专家提出了效仿英美的财税分离模式，即税务会计与财务会计的分离。

　　　本文将就这一热门问题展开讨论，通过研究税务会计的产生与发展、国内外的会计模式、税务会计与财务会计的区别与联系，从对税务会计概念的正确理解到税务会计与财务会计的关系比较，分析税务会计与财务会计分离的必要性、可行性、优劣性及企业税务会计的岗位设置问题及会计人员教育问题，对税务会计与财务会计的分离影响及可能存在的问题进行分析，探讨我国推行税务会计与财务会计分离的重要意义。

关键词：财务会计；税务会计；会计模式；会计准则

ABSTRACT:Tax accounting is a professional accounting activity which is based on the state's tax laws and regulations as and measured as the main unit of currency.  It uses accounting theory and continuously, systematically and comprehensively reflects and supervises the tax payable by taxpayers’ formation, such as tax calculation and payment. Because there are some differences between tax laws and accounting standards on the tax-related matters, to solve these problems, relevant scholars and experts propose a separate taxation model which follows the Anglo-American model. This model is called tax accounting and financial accounting separation.

　　　This paper will discuss this hot issue through research and development tax accounting, foreign accounting model, differences and relations of tax accounting and financial accounting.  It will also discuss the proper understanding of the concept of tax accounting and compare financial accounting and tax accounting.  This paper will analyze tax accounting and financial accounting separation of the necessity, feasibility, merits and the positions of staff and educational problems. This paper will analyze the influence and problems of tax accounting and financial accounting separation to explore the importance of tax accounting and financial accounting separation.

Keywords: Financial accounting; Tax accounting; Accounting model; Code of accounting