中文摘要 税收政策主要是指各项税收法律法规中规定的有关征税的各种原则与确定纳税人纳税方法等内容，而会计政策主要是指会计准则和制度中规定的有关确认、计量、记录和披露的原则和方法的内容。税收政策法律法规和会计准则、制度分属于不同的领域，基于不同的目的，服务于不同的对象，因而通常都有不同程度的差异存在。两者的主要差异在各个会计要素上均有体现，主要体现在资产方面的差异和负债方面的差异两个方面。本文主要说明税收政策与会计准则的主要差异，并对两者的差异对会计核算的影响进行分析讨论。关键词：税收政策，会计准则，资产，负债AbstractTax policy is mainly refers to the various tax laws and regulations of various provisions of the relevant taxation principles and methods of determining the content of the Taxpayer. The accounting refers to the accounting standards and system requirements for recognition ， measurement, recording and disclosure of the contents of the principles and methods. Tax policies, laws and regulations and accounting standards, systems belonging to different fields, based on a different purpose, to serve different audiences. Which usually have differences. The main difference between the two elements of the various accounting are reflected mainly the differences in assets and liabilities of the differences in two aspects. In this paper, tax policy and accounting standards that the main differences between the effects of accounting discussed.Key Words：Tax policy, accounting standards, assets, liabilities 引言税收政策与会计准则是经济领域中两个不同的分支，分别遵循着不同的规则，法律规范不同的对象，会计制度法律规范的是企业的会计核算，为各个方面的需要准确提供真实、完整、可靠的信息；而税收政策体现着国家和纳税人之间的分配。他们两者之间的目的不同，法律规范的内容不同，服务的对象不同，在会计要素上的确认也不同，主要体现在资产和负债方面。他们之间的差异使得企业在税法和会计上的核算是不相同的，对企业的资金、营运情况等方面都有影响。1.税收政策与会计准则...
