摘要
本文从税务会计的目标、法律依据以及核算基础等方面分析了税务会计独立的客观必要性,从会计制度、税收制度改革的角度分析了税务会计独立的现实可能性,最后就我国税务会计模式的选择进行了探讨。
This text analysed the objectively and necessity of tax accounting independent from it's objective. Law basis, accounting foundation and some other's respect. Article aise analysed the reality and possibility of tax accounting independent from accounting system and tax dispensatioon's reform angles. Finally, the tax approached how to choice tax accounting model of china.
出处
《湖南轻工业高等专科学校学报》
1999年第1期96-98,共3页
Journal of Hunan Light Industry College
