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一、我国税务会计与财务会计分离的理论依据 税务会计依据税收法规,它由税法规定的收支内容及核算方法所组成;财务会计依据的是会计准则,它公允恰当地反映企业的经营成果和财务状况。两者之所以能够分离,根本依据在于税收法规与会计准则的关系。税收法规与会计准则是对立统一的关系,有一致性的一方面,同时两者的不一致也是客观的,主要区别如下:
First, the theoretical basis for the separation of China’s tax accounting and financial accounting Tax accounting based on tax laws and regulations, which consists of revenue and expenditure provisions of the tax law and accounting methods of composition; financial accounting is based on accounting standards, which fairly and properly reflect the company’s operating results and Financial status. The reason why the two can be separated is based on the relationship between tax regulations and accounting standards. Tax laws and regulations and accounting standards are the unity of opposites. On the one hand, while the inconsistency between the two is objective, the main differences are as follows: