财务会计与税务会计比较毕业论文.docVIP

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。财务会计目标是财务会计职能与会计信息使用者需求的辩证统一,而税收会计是核算所提供的信息，与预定的计划、目标相比较，及时发现问题并采取措施，使税收活动沿着计划轨道正常进行。随着新会计准则的颁布和税收制度改革的深入进行，财务会计与税务会计的差异越来越突出。本文通过对两者的差异进行比较研究，论述两者分离的必要性和建立或者达到各自目标的途径。提出我国应选择税务会计与财务会计协调混合模式的设想和建议。 ［关键词] 财务会计 税务会计 差异 分离 协调混合 Compared Financial accounting with tax accounting Abstract Accounting and tax is economy of two different branch, follow different rules and norms of different objects. Financial accounting target is financial and accounting functions and accounting information user needs, and the dialectical unity of tax revenue accountant business accounting information is provided, and a definite plan, goals, timely find problems and take measures to keep the normal track along the tax planning activities. With the promulgation of the new accounting standards and tax system reform of the financial accounting and tax accounting, the difference is becoming more and more serious. Based on a comparative study of the difference between the two separated, discusses the necessity and establish or reached their target. China should choose the tax accounting and financial accounting coordination mixed mode of ideas and suggestion. Key Words Financial accounting tax accounting Difference Separation Coordinate mix 目录 引言----------------------------------------------------------------1 1. 财务会计与税务会计的产生和发展-----------------------------------1 1.1财务会计和税务会计的产生原因-------------------------------1 1.2财务会计的概念---------------------------------------------2 1.3税务会计的概念和区分-----------------------------------------2 1.3.1完全统一说 1.3.2相互独立说 1.4税务会计不同概念的比较 2. 财务会计与税务会计的联系与差异----------------------------------2 2.1 财务会计和税务会计的联系 --------------------------------2 2.2财务会计与税务会计的差异 2.2.1、核算目标不同 2.2.2、核算对象不同 2.2.3、核算基础不同 2.2.4、核算依据不同 2.2.5、两种会计的构成要素不同 2.3财务会计和税务会计的协调和混合 2.3.1 税务会计的信息以财务会计的信息为基础 2.3.2 税务会计与财务会计的协调 3. 财务会计与税务会计的分离的条件和属性 3.1 税务会计模式的国际比较 3.1.1 英美税务会计模式 3.1.2 法德税务会计模式 3.1.3、日荷税务会计模式 3.2 财务会计和税务会计的分离条件 3.2.1 政府和出资人取得收益的行为差异决定两种