浅谈我国税务会计与财务会计的分离

浅谈我国税务会计与财务会计的分离(15000字)
摘  要：税务会计是在财务会计的形成发展过程中逐步产生和发展起来的一大会计分支。在国外许多国家的会计学科体系中，税务会计早已从财务会计中独立出来，形成了一套独立的税务会计体系，它与财务会计、管理会计并驾齐驱，共同构成会计学科体系。在我国，目前税务会计还只是财务会计的一部分。随着我国财政、税收体制的完善和会计职能的变革，税务会计与企业财务会计、管理会计之间的分工越来越明确,现代企业制度逐步规范,将税务会计从财务会计中分离出来已势在必行。
    税务会计与财务会计存在着核算原则、核算目的、核算内容与对象、核算依据的不同，在某些具体核算方法上也有着或大或小的差异，所以二者的分离是有必要的。可是在实际探讨二者的分离时，我们还应该考虑不同的公司体制，把握二者的分离度。
关键字：税务会计与财务会计；分离；对策

A Crudly Discussion of The Separation of Tax Accounting and Financial Accounting in China
Abstract: Tax accounting is one of the big branches of financial accounting. In many foreign accounting systems, tax accounting has been separated from financial accounting long before and it has formed an independent accounting system. However, in our country, tax accounting is still a part of financial accounting. As the development of the financial and tax system, and as the reformation of accounting functions, tax accounting and financial accountings’ work has been apart from each other clearly, the separation of tax accounting and financial accounting is imperative.
The big differences of them have made it necessary to apart the two accounting systems, such as accounting principles, the purpose, the content, the object and so on. In the procession of discussing the apartment, we should also consider the separation level and the cost-effectiveness.
Key words: Tax Accounting and Financial Accounting; Apartment; Counter measures