摘要
目前我国关于企业财务会计和税务会计分离与否的问题是会计界和税务部门争论的焦点之一。本文从经济事物发展规律着手 ,分析了企业财务会计和税务会计分离的内在根据和外在条件 ,以及构建我国税务会计模式的现实可行性 ,从而论证了两者分离势在必行。在此基础上 ,给出了我国两者分离模式的合理化建议。
In the present time, in our country, the problem whether we should separate the Tax Accounting from the Financial Accounting is the key point at issue. We set about to discuss the problem according to the economical development rules. The article analyses the inner bases and outer conditions, and the requirements of the realistic feasibility for building the separation of tax accounting mode.In this way, the article proves that the tendency of separation is imperative. The suggestion about the separation mode is also given.
出处
《北京交通大学学报（社会科学版）》
2002年第1期39-43,共5页
Journal of Beijing Jiaotong University(Social Sciences Edition)
关键词
内在差异
客观驱动力
现实可行性
inner difference
objective drive
realistic feasibility
