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英语翻译随着新的会计制度和新税法的推行,也随着我国社会主义市场经济体制的不断发展和完善,我国的会计体制改革和税收体制改革也取得了丰硕的成果.同时随着我国财政、税务体制和会
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英语翻译
随着新的会计制度和新税法的推行,也随着我国社会主义市场经济体制的不断发展和完善,我国的会计体制改革和税收体制改革也取得了丰硕的成果.同时随着我国财政、税务体制和会计职能的转轨、变革和完善,税务会计与企业财务会计、管理会计之间的差距越来越大.伴随着我国经济体制由计划经济到市场经济的转型,作为经济体系中的重要分支,税务会计与财务会计的分离问题越来越受到业内外人士的广泛关注.税务会计与财务会计的模式是国内外近年来讨论较多的一个问题.回顾我国税务会计与财务会计模式的发展历史,我国的模式与国际上税务会计与财务会计模式仍然存在许多差异.
本文从财务会计与税务会计分离的背景出发,通过各种文献的参阅,分析了财务会计与税务会计分析的内在原因及现实需要,研究了我国税务会计与财务会计发展的现状和存在的问题,针对这些问题提出我国税务会计与财务会计适度分离的模式,并对这种税务会计与财务会计适度分离的模式做出了系统设计,以及过度分离所存在的问题和解决措施.
随着新的会计制度和新税法的推行,也随着我国社会主义市场经济体制的不断发展和完善,我国的会计体制改革和税收体制改革也取得了丰硕的成果.同时随着我国财政、税务体制和会计职能的转轨、变革和完善,税务会计与企业财务会计、管理会计之间的差距越来越大.伴随着我国经济体制由计划经济到市场经济的转型,作为经济体系中的重要分支,税务会计与财务会计的分离问题越来越受到业内外人士的广泛关注.税务会计与财务会计的模式是国内外近年来讨论较多的一个问题.回顾我国税务会计与财务会计模式的发展历史,我国的模式与国际上税务会计与财务会计模式仍然存在许多差异.
本文从财务会计与税务会计分离的背景出发,通过各种文献的参阅,分析了财务会计与税务会计分析的内在原因及现实需要,研究了我国税务会计与财务会计发展的现状和存在的问题,针对这些问题提出我国税务会计与财务会计适度分离的模式,并对这种税务会计与财务会计适度分离的模式做出了系统设计,以及过度分离所存在的问题和解决措施.
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With the new accounting system and the new tax law implementation, along with our country socialist market economic system and the continuous development and improvement, China's accounting system and tax system reform has achieved fruitful results. At the same time as China's financial, taxation system and accounting functions of the shunt, change and perfect, tax accounting and financial accounting, management accounting the growing gap between. Along with our country economic system by planned economy to market economy, as an important branch of economic system, the tax accounting and financial accounting separation problem more and more get the wide attention of people outside the industry. Tax accounting and financial accounting mode is in recent years at home and abroad to discuss a more problem. Review of China's tax accounting and the financial accounting model of the development of history, our model and international tax accounting and the financial accounting mode still exists many differences.
This article from the financial accounting and tax accounting separation of the background, through a variety of literature reference, analysis of the financial accounting and tax accounting analysis of underlying causes and practical needs, studied our country tax accounting and financial accounting development present situation and the existence question, proposed to solve these problems of China's tax accounting and financial accounting of appropriate separation mode, and the tax accounting and the financial accounting of appropriate separation mode to make system design, as well as excessive separation problems and solutions.
With the new accounting system and the new tax law implementation, along with our country socialist market economic system and the continuous development and improvement, China's accounting system and tax system reform has achieved fruitful results. At the same time as China's financial, taxation system and accounting functions of the shunt, change and perfect, tax accounting and financial accounting, management accounting the growing gap between. Along with our country economic system by planned economy to market economy, as an important branch of economic system, the tax accounting and financial accounting separation problem more and more get the wide attention of people outside the industry. Tax accounting and financial accounting mode is in recent years at home and abroad to discuss a more problem. Review of China's tax accounting and the financial accounting model of the development of history, our model and international tax accounting and the financial accounting mode still exists many differences.
This article from the financial accounting and tax accounting separation of the background, through a variety of literature reference, analysis of the financial accounting and tax accounting analysis of underlying causes and practical needs, studied our country tax accounting and financial accounting development present situation and the existence question, proposed to solve these problems of China's tax accounting and financial accounting of appropriate separation mode, and the tax accounting and the financial accounting of appropriate separation mode to make system design, as well as excessive separation problems and solutions.
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