1、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。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，及如何重新建立分离后的会计核算体系。 关键词 财务会计 税务会计 差异 分离 Compared Financial accounting with tax accounting Abstract Accountant and the tax revenue are the economic domain two different branches,
2、 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 both
3、s 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-
