会计准则与税法针对特定业务的处理差异分析

摘  要

我国市场经济体制改革逐步深化，企业会计制度与税法规章制度也逐步趋向完善。但在这个过程中，会计与税法对于相同业务的处理方法的差异却越来越大，这主要应归结于企业会计准则与税法的概念不同，立场不同，职能也不同。
企业会计准则是对企业生产经营过程中资金流动的反映依据，而税务，是国家参与社会产品分配的一种重要手段。因为两者职能的不同，导致两者的立场不同，所以，对相同的业务也会从不同的出发点进行处理与计量。因此，合理清晰地分析会计与税法在处理相同业务的不同之处，能良好地促进企业会计的发展，也是规范企业纳税、保障国家税收的手段之一。
会计与税法出现差异从其根本上来讲是不可避免的。研究会计与税法的处理差别，其意义不仅仅在于清晰思路做出正确的业务处理，更在于协调会计与税法的差别。在其两者各尽职能的前提下，适度协调，这既是对企业价值最大化这一公众目标的负责，也是对国家纳税规范的负责。

关键词：会计，税法，差异，协调

 
ABSTRACT

With the intensification of the economic system reform, the enterprise accounting system has been continuously improved, while the taxation laws and regulations follow the steps of accounting and get the promotion as well. In this long-period time process, the gap of accounting and taxation laws becomes wider and wider, which may result from the difference of accounting and taxation laws in the aspects of definition, position, function.
The enterprise accounting system is the basis of the reflection of the cash flow which related to the production and operation. While, the taxation laws focus on the distribution of the social products from the position of the government. Because of the different functions and positions of the two laws, the enterprise accounting system and the taxation laws solve the same economic transactions in extremely different ways. We can easily work out the conclusion that it is necessary to analyze the different points of the method of solving the same transaction according to the different laws. On the basic of good command of accounting and taxation laws, the enterprise accounting system may take the chance of improvement, at the same time, the rate-paying of the companies and enterprises may conform to the standard on a higher level.
Without any doubt, it is inevitable and reasonable to show the internal difference of accounting and taxation laws. It means more than the circumstance that the employees may choose the correct method to work out the transaction; it also offers the possibility to coordinate the difference of accounting and taxation laws. On the premise of each performing their own functions, and then coordinating them properly. The coordination of accounting and taxation laws not only brings benefit to the common goal of making profit as much as possible, but also helps to finish the duty of paying the rate.

Key Words：Accounting，Taxation Laws，Difference，Coordination

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