论文部分内容阅读
本章围绕成本效益原则展开论述财务会计与税务会计的关系问题,通过介绍国际间模式比较,引入成本效益原则分析两者的关系,而后又利用该原则对各国的模式选择进行解释说明。
This chapter discusses the relationship between financial accounting and tax accounting based on the principle of cost-effectiveness. By introducing the comparison of international models, introducing the principle of cost-benefit analysis of the relationship between the two, and then explain the model choice of each country.