税法与会计制度日益扩大的差异，已经成为当前税收征管和会计工作中的一个亟待解决的问题，它关系到我国会计体系的建立、健全和税收制度的完善。
本文分析了新税法和新企业会计准则之间的差异及其产生的原因，并借鉴国外的经验，提出协调税法与会计准则的原则和具体的对策建议，旨在协调好税法和会计准则之间的关系，使两者在经济社会中发挥更重要的作用。
关键词:新税法 新企业会计准则 差异 协调
Abstract：The difference that tax and accounting system extend increasingly, have already become a problem of imposition of tax and accountancy, which needs resolve urgently to. It relates to the establishment and healthiness of our country accounting system, and the perfect of tax institution.In this text, we analyse the difference and similar between the new tax and the new accounting standard and its reason. Moreover,we draw the experience of foreign country. The aim was harmonizing the relation between tax and accounting standard, making it develop a more important function in the tax and accounting.
Key words:New tax; New accounting standard;Difference; Coordination
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