財务会计与税务会计的发展趋势.docVIP

PAGE PAGE 7 论财务会计与税务会计的发展趋势 [摘要] 长期以来，我国实行的是财务会计与税务会计合一的管理模式。财务会计与税务会计之间有着密切的联系，然而它们在核算目标、法律依据、确认计量 的原则等方面也存在着很大的差异，本文从二者的联系和区别入手，分析它们的 发展趋势及协调方法。 [关键词] 财务会计；税务会计；趋势 [Abstract] Long-term since, our country executes is a syncretism management mode of financial accounting and tax accounting. There is close relationship between financial accounting and tax accounting .But in accounting goal, the legal basis of measurement and principle confirmed also exist great differences, this article begins from the relation and distinction between them, and analyzes their development trend and associati