我国会计制度与税收法规的协作研究——基于税会关系模式与二者差异的分析  

Research on the coordination between accounting regulation and tax laws in China

作　　者：戴德明[1] 张妍[1] 何玉润[1] 

机构地区：[1]中国人民大学商学院会计系,100872

出　　处：《会计研究》2005年第1期50-54,共5页Accounting Research

基　　金：国家社会科学基金项目 (项目批准号 :0 2BJY0 2 4 );教育部"十五"社科规划项目 (项目批准号 :0 1JA790 0 4 1 )的支持

摘　　要：本文对我国会计制度与税收法规的协作进行了研究 ,通过对会计制度与税收法规的基本关系、税会关系模式、会计制度与税收法规的目标差异以及业务处理差异等方面的分析 。The research on the coordination between accounting regulation and tax laws in China has been carried out. Based on the analyses of the relationship between accounting regulation and tax laws, the selection of relationship models, the difference of aims of accounting regulation and tax laws, and the difference of operation treatments, the practical approach of the coordination between accounting regulation and tax laws in China has been proposed.

关 键 词：会计制度 税收法规 中国 业务处理 协作 目标差异 基本关系 国会 关系模式 思路 

分 类 号：F233[经济管理—会计学] D922.22[经济管理—国民经济]