财务管理专业 财务会计与税务会计的差异与协调研究

财务会计与税务会计的差异与协调研究摘 要财务会计和税务会计在经济管理中起重要作用，伴随着中国经济市场化还有国际化的持续提升，我国税务制度和会计准则不断地在完善和发展。在这个发展的过程里面，税务会计和财务会计的差异也越来越明显。本文运用文献研究法、比较分析法、案例分析法等研究方法对财务会计与税务会计的共性和差异进行论述，并提出有利于财务会计与税务会计协调发展的建议，也就是统一会计核算的主体对象、适当减少税收调整项目等对策，帮助企业在结构和制度方面进行优化减少企业的纳税风险和税收成本。关键词：税务会计；财务会计；区别；协调发展Study on the differences and coordination between financial Iaccounting and tax accountingAbstractFinancial accounting and tax accounting play an important role in economic management, with the marketization and internationalization of China's economy, the improvement of China's tax system and the constant changes and development of accounting standards. In the course of this development, the differences between tax accounting and financial accounting have become increasingly apparent. In this paper, the commonalities and differences between financial accounting and tax accounting are discussed, and suggestions for the coordinated development of financial accounting and tax accounting are made, such as unifying the main objects of accounting and appropriately reducing tax adjustment items. Helping businesses to optimize their structures and systems to reduce their tax risk and tax costs.Key words: tax accounting; Financial accounting; The difference between; Coordinated developmentII目 录摘 要 ..................................................................................................................... II Abstract .................................................................................................................................. III 一、引言..................................................