财务会计与税务会计分离的研究.doc

摘要:由于我国财政和税收体制的完善及会计职能的变革，税务会计与财务会计、管理会计之间分工的明确，加上我国税法的健全、税收管理的严格、计算要求的细化,本文作者认为，我们可以总结一些发达国家的经验，把税务会计从财务会计中分离出来，这不仅有可能，而且很有必要。本文先通过对财务会计与税务会计分离背景的分析，进而提出财务会计与税务会计分离的必要性和可行性观点，税务会计和财务会计之间存在的目标差异以及由于目标差异而导致的计税差异和其他内外趋动因素，必然导致税务会计与财务会计的分离。论财务会计与税务会计分离的必要性和可行性后，本论文进一步论确定我国税务会计与财务会计适度分离模式的途径。

关键词：税务会计； 财务会计； 财务会计与税务会计分离

ABSTRACT:Because of the improving of China's fiscal and taxation system and the changing of accounting functions,the clear division between tax accounting and financial accounting, coupled with China's perfecting tax laws and strictied computational requirements of tax management,  in the author's opinion, we can sum up the experience of some developed countries, and the separation from tax accounting and financial accounting is not only possible, but necessary.Through the analysis of the background of the separation of financial accounting and tax accounting, This paper then puts forward  the point of view that the separation of financial accounting and tax accounting is necessary and feasible: the target differences between tax accounting and financial accounting and the goal difference caused by the differences and other internal and external driving factors will inevitably lead to the separation of tax accounting and financial accounting.After discussing the necessity and the feasibility of the separation between financial accounting and tax accounting, this paper further on the way of China's tax accounting and financial accounting of appropriate separation mode.

Keywords: tax accounting; financial accounting; separation of tax accounting and financial accounting