浅析我国税务会计体系的发展  

A Brief Analysis on the Development of China's Taxation Accounting System

作　　者：金萍[1] 何秧儿[1] 王荷琴[1] 

机构地区：[1]宁波广播电视大学,浙江宁波315016

出　　处：《宁波广播电视大学学报》2004年第3期21-22,92,共3页Journal of Ningbo Radio & TV University

摘　　要：建立税务会计体系是我国现代企业制度的必然要求,是市场经济建设需要的必然选择;是改革开放与国际接轨的需要;是企业相对独立性的客观要求,也是会计主体理论的要求;是会计改革与税制改革的要求;可以促进会计工作效率的提高,也是企业维护自身利益的需要。为此,我们在分析美、日、法三国税务会计模式的基础上,探索我国税务会计体系的发展趋势。Establishing the taxation accounting system is an inevitable requirement for the systemizing of modern enterprises of our country and a necessary choice for the wants of market economic construction. It is also the need for the further opening up and international connection. The relative independence of the enterprises, the accounting subjective theories, and the accounting and taxation reform call for the set-up of the taxation accounting system as well. In addition, the establishment of the taxation accounting system cannot only advance the working efficiency of accounting but also satisfy the needs of maintaining enterprises?own benefits. Thus the paper in question probes into the trend of the development of China抯 taxation accounting system on the basis of analysis respecting the taxation accounting mode practiced in three countries such as America, Japan and France.

关 键 词：税务会计体系 财务会计 税制改革 现代企业制度 法国 美国 

分 类 号：F234.4[经济管理—会计学]