税务会计原则、财务会计原则的比较与思考  

Comparison between tax accounting principles and financial principles

作　　者：盖地[1] 

机构地区：[1]天津财经大学商学院,300222

出　　处：《会计研究》2006年第2期40-46,共7页Accounting Research

摘　　要：由于税务会计要以税法为导向,因此,体现税收原则的税收核算原则也就是税务会计原则。税务会计原则一般都隐含在税法中,它虽然远远不如(财务)会计原则那么明确、那么公认,但其刚性、其硬度,却要明显高于(财务)会计原则,纳税人一旦违反,就要受到税法等相关法律的惩处。文章对由税法主导的税务会计原则与投资人导向的财务会计原则进行了比较,从中可见两者的差异及其产生的原因。研究税务会计原则与财务会计原则的差异,旨在探讨如何构建符合国际化发展趋势的税务会计与财务会计的关系模式。Tax accounting is a peripheral discipline between taxation and financial accounting discipline.It seem that tax accounting principle should be the combination of taxation principle and financial accounting principle,but in fact the combination can't lead to tax accounting principle. In reality,tax law keeps its priority in this aspect.Because of the orientation of tax law in tax accounting,taxation principle is just the tax accounting principle,which emerges among the tax law clauses.Comparing with financial accounting principle,tax accounting principle is not so extinct and accepted widely,but its enforcement and stiffness are more superior to the former.Tax-payers' infringement of tax accounting principle will incur legal punishment.Comparing the tax-law-oriented tax accounting principle and investor-oriented financial accounting principle,the author concludes the difference and its origin.The research on this topic will lead to the construction of internationally characteristic relationship model between tax accounting and financial accounting.

关 键 词：税务会计原则 财务会计原则 比较 

分 类 号：F233[经济管理—会计学]