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我国自改革开放后,经济发展迅速,经济体制和经济增长方式都发生了根本性的转变。市场竞争日趋激烈,牵动着企业制度的改革创新与发展。财务会计和税务会计在企业成本收益中定位不同,职能不同,对企业的收益也有着不同的影响。本文将阐明财务会计和税务会计的差别,论述两者分离与否对企业收益成本的影响,总结企业应如何面对财务会计和税务会计对企业成本和收益的问题。
Since the reform and opening up in our country, the economy has developed rapidly and fundamental changes have taken place in the economic system and the mode of economic growth. Increasingly fierce market competition affects the reform, innovation and development of the enterprise system. Financial accounting and tax accounting in the enterprise cost-benefits in different positioning, different functions, the return on the business also has a different impact. This article will clarify the difference between financial accounting and tax accounting, and discuss the impact of the separation of the two on the enterprise’s cost of return. It summarizes how enterprises should face the problems of financial accounting and tax accounting on the cost and return of the enterprise.