通过会计准则看财务会计与税务会计的发展与分离.doc

摘 要:随着改革开放进程的不断推进，特别是应对经济全球化的挑战，我国对会计准则进行了建设和调整，需要逐渐建立起会计的整体的结构框架，这不仅是建立会计准则所必须的，同时也是处理诸多会计问题所必须的。

    税务会计是进行税务筹划、税金核算和纳税申报的一种会计系统。通常人们认为税务会计是财务会计和管理会计的自然延伸，这种自然延伸的先决条件是税收法规的日益复杂化。在我国，由于各种原因，致使多数企业中的税务会计并未真正从财务会计和管理会计中延伸出来成为一个相对独立的会计系统。与财务会计相对，以税法法律制度为准绳，以货币为计量单位，运用会计学的原理和方法，对纳税人应纳税款的形成、申报、缴纳进行反映和监督的一种管理活动。税务与会计结合而形成的一门交叉学科。

    税务会计以税法为导向,税务会计的原则和核算等内容大多隐含在税法中,因此税务会计实质上就是税法在会计中的体现。而财务会计则以会计准则为导向,其原则和核算的规定远比税务会计明确且公认。但税法的刚性及硬度又要强与财务会计,纳税人一旦违反了税法的规定,都会受到处罚。本文从税务会计与财务会计的目标、原则及核算的差异出发,旨在探讨税务会计与财务会计的发展与分离。

关键词：财务会计；税务会计；存货；会计准则

ABSTRACT:With the development of reform and opening , especially to the challenge of economic globalization, China's accounting standards for the construction and adjustment is used to gradually establish the accounting framework, the overall structure is not only necessary to establish accounting standards, at the same time is also necessary to handle many accounting problems.

　　　Tax accounting is an accounting system in tax planning, tax accounting and the declaration . Usually people think that tax accounting is a natural continuation of financial accounting and managerial accounting, and the natural extension of the prerequisites is the complexity of tax laws and regulations. In our country, due to various reasons, cause the tax accounting in the most enterprises has not really extends from the financial accounting and managerial accounting has become a relatively independent accounting system. As opposed to a financial accounting to legal system of tax law as the criterion, the currency as the unit of measurement, using the principle and method of accounting, the taxpayer formation, declare and pay the tax payable to reflect a kind of management activities and supervision. The tax and accounting combine to form a cross discipline. Tax accounting guided by tax law, tax accounting the principle of most of the content such as implied in the tax law and accounting, tax accounting is essentially embodied in the accounting of the tax law. While financial accounting is guided by the accounting standards, the accounting principles and regulation than the tax accounting is clear and accepted. But the rigidity and hardness of the tax law and stronger with financial accounting, once the taxpayer violates the provisions of the tax law, will be punished. This article from the tax accounting and financial accounting objectives, principles and the differences of accounting, is to investigate how to coordinate the tax accounting and financial accounting.

Keywords: Tax accounting; Financial accounting;Inventory; Accounting standard