税务会计与财务会计的关系研究.doc

摘要:在我国的计划经济时期，企业会计信息的使用主体非常单一，税务会计与财务会计的关系高度统一，二者的这种合一关系适应了当时经济体制的需要；而在市场经济条件下，会计信息的使用主体日趋多元化，企业的投资者、债权人以及政府对会计信息需求的目的发生了分歧，也就是税务会计与财务会计的矛盾逐步增加。怎样应对这些差异，即如何处理税务会计和财务会计的关系，已成为我国乃至世界各国会计界和税务界探讨的热点问题。

　　　本文借鉴国际上较为成熟的税务会计与财务会计关系模式，对各国税财关系模式选择的原因和发展动态进行分析和研究，并结合我国会计和税务的现实环境，探讨适合我国的税务会计与财务会计的关系模式。得出我国应选择税务会计与财务会计适度分离的关系模式。最后，对我国企业的税务会计和财务会计关系模式提出改进思路，即不同企业的税财关系应区别对待。

　　　通过本文的研究分析，期望对我国企业处理税务会计与财务会计的关系有一定帮助。

关键词：税务会计；财务会计；适度分离

ABSTRACT:In China's planned economy period, the enterprise accounting information users is very single, a high degree of unity between tax accounting and financial accounting, the two one relationship adapted to the needs of the economic system; and under the conditions of market economy, the use of accounting information have become more diversified, investors, creditors and government objective of accounting information demand odds, also is the contradiction between tax accounting and financial accounting gradually increase. How to deal with these differences, namely how to deal with the relationship between tax accounting and financial accounting, has become a hot issue of our country and even the world of accounting and taxation field.

　　　In this paper, based on the mature of tax accounting and financial accounting mode, the analysis and Research on the causes and development of dynamic countries tax choice property relationship model, with China Accounting and tax environment, to explore the relationship between the mode of tax accounting and financial accounting of our country. Relation model of tax accounting and financial accounting should be moderate separation in china. Finally, put forward the improvement ideas to our country enterprise tax accounting and financial accounting mode, i.e. different enterprise tax property relations should be treated differently.

　　　Through this research and analysis, expected relationship of tax accounting and financial accounting of enterprises in our country have some help.

Keywords: tax accounting; financial accounting; appropriate separation