税务会计与财务会计的比较分析

摘     要

自我国进入市场经济时期，企业的投资者、债权人和政府对会计信息具有不用的需求目的，税务会计与财务会计的关系日趋紧张，矛盾日益增多。随着新的企业会计准则的发行，税务会计与财务会计的差异更是逐渐扩大。对于税务会计是否从财务会计中分离，形成独立的会计学科，还是财税合一，众学者也是各据一词。本文先论述税务会计与财务会计的关系，再从目标、主体、原则等因素方面分析财税两者的差异，最后立足于现状，希冀选出一条适用于中国经济的财税模式。

关键词：税务会计；财务会计；差异；比较
ABSTRACT

Since China entered into the market economy, corporate investors, creditors and the Government demand for accounting information with no purpose, increasing tension between tax accounting and financial accounting, increasing number of contradictions. With the issuance of new accounting standards for business enterprises, differences between tax accounting and financial accounting is gradually expanding. For the separation of tax accounting from financial accounting, formed an independent accounting, is also finance and tax, all the scholars is the term. This article discusses the relationship between tax accounting and financial accounting, then from the objectives, principal, principle analysis of fiscal factors, such as the difference between, finally based on the status quo, always pick the one for Chinese economy tax models.

Key words: Tax accounting; Financial accounting; Differences; Comparative

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