| 论税务会计与财务会计的分离 |
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| 引用本文： | 余志虎.论税务会计与财务会计的分离[J].合肥工业大学学报(社会科学版),2001,15(Z1):148-151. |
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| 作者姓名： | 余志虎 |
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| 作者单位： | 合肥工业大学管理学院, |
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| 摘 要： | 在现代企业制度下,国家与企业的经济关系应当通过<公司法>、税法来调节,而会计准则与会计制度不应继续担当调节的工具与手段.只有实行税务会计与财务会计的分离,会计信息才不致受税制的变动而变动,从而提高会计信息的一致性,正确评价企业的经营管理业绩.
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| 关 键 词： | 税务会计 财务会计 分离 |
| 文章编号： | 1008-3634(2001)S1-0148-04 |
| 修稿时间： | 2001年9月19日 |
Disussion on tax accounting's separation from financial accoccnting |
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| YU Zhi,hu.Disussion on tax accounting''''s separation from financial accoccnting[J].Journal of Hefei University of Technology(Social Sciences),2001,15(Z1):148-151. |
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| Authors: | YU Zhi hu |
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| Abstract: | Under modern enterprise system, Company Law and tax law adjust the economy relation between state and enterprise, but accounting criterion and accounting system should not be the tool and mean of regulating any longer. Only when tax accounting is separated from financial accounting, the accounting information will not change as the tax change. So the consistence of accounting information will be improved and thenwe can correctly appraise enterprise management achievement. |
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| Keywords: | tax accounting financial accounting separate |
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