建立税务会计制度的现实意义  

The Significance of Establishing a Tax Accounting System

作　　者：滕波 

机构地区：[1]北京中天华正会计师事务所上海分所,上海200003

出　　处：《上海商学院学报》2005年第2期22-24,62,共4页Business Economic Review

摘　　要：作者从多方面论述了建立税务会计意义及其必要性。提出建立税务会计有利于会计准则向国际惯例靠拢。建立税务会计是现代企业制度的必然要求,是完善我国会计学科体系的需要,是企业核算模式转变的需要,是提高我国财会人员业务素质的需要。This paper illustrates the necessity of establishing a tax accounting system from various aspects. This practice will be instrumental for China to adopt international accounting standards and to improve its existing accounting systems. It is also a natural demand arising from the development of a modern enterprise system. Moreover, it will be helpful in improving the qualities of China's accounting personnel.

关 键 词：税务 会计 税务会计 现状 意义 

分 类 号：F810.6[经济管理—财政学]