| 浅论我国税务会计与财务会计的发展模式 |
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| 引用本文： | 曹利珍. 浅论我国税务会计与财务会计的发展模式[J]. 山东煤炭科技, 2010, 0(3): 237-238 |
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| 作者姓名： | 曹利珍 |
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| 作者单位： | 大同煤矿集团忻州窑矿,山西,大同,037003 |
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| 摘 要： | 在日常的经济活动中,合理处理企业、国家和社会之间利益关系,会计制度和税法起着举足轻重的调节作用。企业税务会计逐渐从企业财务会计中分立出来,成为相对独立的会计分支,这是社会经济发展到一定阶段的产物。该文就税务会计的产生与核算模式选择的原因进行了分析和阐述。
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| 关 键 词： | 税务会计 财务会计 发展模式 |
Research on the development pattern of China tax accountant and finance accountant |
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| Cao Lizhen. Research on the development pattern of China tax accountant and finance accountant[J]. Shandong Coal Science and Technology, 2010, 0(3): 237-238 |
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| Authors: | Cao Lizhen |
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| Abstract: | In daily economic activity,rational handles the benefit relation of enterprise,country and society,account system and tax law bear important adjust function.Enterprise tax accountant gradually divorcing from finance accountant,be a specialty accountant embranchment,which is a result of osocial economic development.This actical analsis and expatiate the producing of tax accountant and reason of calculate pattern choice. |
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| Keywords: | Tax Accountant Finance accountant Developmental Pattern |
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