财务会计与税务会计在损益确认方面的差异研究.doc

摘要:我国会计相关的研究起步较晚，随着经济的快速发展我国与国际的接轨，使得我国会计制度逐步得到发展和完善；随着经济业务的越来越多样化、复杂化、会计准则与税法规定的差异化，导致了财务会计与税务会计业务处理上越来越大的差异。这些差异的出现导致一些相关问题的产生，若是这些问题的解决方法能成为成熟的规章、理论，对企业界会计的规范能起到很好的指导作用。本文主要论证了我国财务会计与税务会计在损益确认方面的差异并指出其中存在的问题，在进行我国财务会计与税务会计在损益方面的现状分析后，提出具有针对性的相应的改善措施。在提出改善建议的过程中，借鉴国外的发展经验的同时充分考虑我国的现实国情。

　　　总之，应清楚地认识到我国目前实际情况和条件对改革和完善财务会计与税务会计在损益确认方面之间协调发展的制约，也要清楚地认识到，财务会计与税务会计之间相互协调发展的必要性与急切性，我们只有不断的完善现在的发展模式，不断的加强财务会计与税务会计在损益确认方面之间的差异的理解，不断的强化会计人员处理业务的能力，让其发挥它真正的作用。

关键词：财务会计；税务会计；损益

ABSTRACT:Research was related to accounting developed tardily in china. With economy of our country and the international community developing rapidly, accounting system has gradually developed and perfected. With the diversification and complication of economic business increasing, accounting standards and the tax law producted great differences, then led to the financial accounting and tax accounting business processing more and more differences. The emergence of these differences lead to some problems related to production. If the solution of these problems can become regulations, theory and specification, which to the corporate accounting can have very good guidance function. This paper demonstrates the financial accounting and tax accounting in the profit and loss to confirm differences and points out the existing problems, and the status quo of financial accounting and tax accounting in terms of profit and loss analysis in china. The target put forward the corresponding improvement measures. In the process of improving suggestions, drawing lessons from foreign experiences, and fully considering in the development of our country's realistic national conditions at the same time.

　　　Anyhow, we should be aware of the actual situation in our country at present,and to reform and perfect the financial accounting and tax accounting in terms of profits and losses of confirmation of the coordinated development.We also want to know clearly that coordinated development between financial accounting and tax accounting in the necessity and urgency. Now we only by constantly improve the mode of development, continuously strengthen the financial accounting and tax accounting in the understanding of the differences between profit and loss confirmed aspects, continuously strengthen the accounting personnel's ability to handle business, making it play its real role.

Keywords: Financial accounting；Tax accounting；Profit and loss