财务会计毕业论文财务会计与税务会计的比较.doc

财务会计与税务会计的比较 ［摘要] 会计与税收是经济领域两个不同的分支，分别遵循不同的规则，规范不同的对象。Compared Financial accounting with tax accounting Abstract Accountant and the tax revenue are the economic domain two different branches, follows the different rule separately, the standard different object. Along with the new accounting standards promulgation and tax revenue system reforms thorough advance, financial accounting and tax accountings difference is getting more and more prominent. This article through carries on to boths difference quite studies, elaborates both separation necessity, after and how to establish the separation accounting system Key Words Financial accounting tax accounting Difference Separation 目录 引言----------------------------------------------------------------1 一、财务会计与税务会计的定义----------------------------------------1 （一）财务会计和税务会计的发展历程-------------------------------1 （二）财务会计的概念---------------------------------------------2 （三）税务会计的概念---------------------------------------------2 二、财务会计与税务会计的联系与区别----------------------------------2 （一）财务会计与税务会计的联系-----------------------------------2 （二）财务会计与税务会计的区别-----------------------------------3 1、核算目标不同----------------------------------------------3 2、核算对象不同----------------------------------------------3 3、核算基础不同----------------------------------------------3 4、核算依据不同----------------------------------------------4 5、会计要素不同----------------------------------------------5 三、财务会计与税务会计分离的必然性----------------------------------5 （一）企业会计信息的提供及使用不同导致两者的分离-----------------5 1、企业会产生坏账风险----------------------------------------6 2、企业成本难以补偿------------------------------------------6 （二）两者的分离有利于健全税制-----------------------------------7 （三）与国际接轨-------------------------------------------------8 四、建立财务会计与税务会计的分离后的核算体系------------------------8 （一）公允价值的运用---------------------------------------------8 （二）利得损失的确认---------------------------------------------8 （三）谨慎性原则的运用-------------------------------------------9 结论------------------------------------------