加强我国企业税务会计建设的思考

• 作 者: 任吉福
• 机 构: 开平市虹桥会计师事务所有限公司,
• 出 处: 财经界(学术版)
• 发表日期: 2009年10期
• 关键词: 企业税务会计 问题 对策 思考

税务制度和会计制度呼唤企业税务会计,我国建立企业税务会计存在其必要性和必然性。但目前我国税务机关对会计核算工作仍缺少直接、硬性监督和管理,针对工作中实际存在的诸多问题,企业税务会计应积极寻求改良之途径,实现自身发展和完善。

Tax system and accounting system call for corporate tax accounting, corporate tax accounting in China there is the necessity and necessity. However, at present, the tax authorities in our country still lack direct and hard supervision and management of accounting work. In response to many problems that actually exist in the work, taxation and accounting enterprises should actively seek ways to improve themselves so as to realize their own development and improvement.