| 会计制度与税法原则性差异分析 |
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| 引用本文： | 王继仓.会计制度与税法原则性差异分析[J].机械管理开发,2007(3):115-117. |
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| 作者姓名： | 王继仓 |
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| 作者单位： | 山西大学,山西太原030006 |
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| 摘 要： | 现行<企业会计制度>与税法间存在差异是有目共睹的.税法着眼于实现公平合理的税负和保证国家税款的及时征收,而会计的目标是向会计利益相关者提供有利于决策的财务信息.尽管两者在使用的一些概念原则和方法上有着一致性,但由于其应用目标不同,必然存在着分歧与差异.
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| 关 键 词： | 会计制度 税法 差异 分析 企业会计制度 税法原则 差异分析 Principle System Accounting Analysis 分歧 应用目标 一致性 方法 使用 财务信息 决策 相关者 会计利益 征收 税款 国家 税负 |
| 文章编号： | 1003-773X（2007）03-0115-03 |
| 收稿时间： | 2007-01-15 |
| 修稿时间： | 2007-01-15 |
The Difference Analysis between Accounting System and Tax Law Principle |
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| Wang Jicang.The Difference Analysis between Accounting System and Tax Law Principle[J].Mechanical Management and Development,2007(3):115-117. |
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| Authors: | Wang Jicang |
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| Affiliation: | Shanxi University,Taiyuan 030006,Shanxi,China |
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| Abstract: | The difference between present enterprise accounting system and tax law is obvious to all.The tax law is to realize fair and reasonable tax burden and ensure the state tax revenue levied in time,while the target of accounting is to provide useful financial information for accounting interest related person.Both of them are with the same concept,rule and ways,but without the same applicational target,the divergence and differences must be existed between them. |
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| Keywords: | Accounting system Tax law Difference Analysis |
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