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随着我国财政、会计职能的变革和税收体制的完善,金融企业财务会计和税务会计之间的分工也逐渐明确。借鉴一些发达国家的财务经验,我国要发挥金融企业内部会计在经济管理中的作用,建立企业独立的税务会计已成为一些企业面临的重要挑战,也是我国金融企业会计发展和社会经济发展的必然要求。
With the reform of our fiscal and accounting functions and the improvement of the tax system, the division of labor between financial accounting and tax accounting in financial enterprises has become clearer. Drawing on the financial experience of some developed countries, our country should give full play to the role of internal accounting of financial enterprises in economic management. Establishing independent tax accounting has become an important challenge for some enterprises. It is also an inevitable requirement for the accounting development and social economic development of Chinese financial enterprises. .