摘要
阐述了税务会计的基本前提及一般原则,探讨了税务会计与财务会计的区别与联系,指出税务会计脱离财务会计而独立有利于会计准则向国际惯例靠拢,有利于财务会计的规范化,也有利于保证税法的科学性和严肃性,对丰富会计理论和方法,完善会计科学体系也有很重要的意义。
This paper expounds the basic preconditions and the general principles of the tax accounting, probes into the differences and connections of the tax accounting and the financial accounting, and points out that the tax accounting＇s divorcing from the financial accounting and being an independent one is beneficial to make the accounting principle close to the international customs, to make the financial accounting normalized, and to guarantee the scientificness and seriousness of the tax law, which has very important significance for enriching the accounting theories and methods and perfecting the accounting science system.
出处
《科技情报开发与经济》
2006年第1期138-139,共2页
Sci-Tech Information Development & Economy
关键词
税务会计
财务会计
会计科学体系
tax accounting
financial accounting
accounting science system
