会计制度与税法的差异及协调的思考  

作　　者：朱海中 

机构地区：[1]曲靖财经学校,云南655000

出　　处：《数码设计》2020年第6期124-124,共1页Peak Data Science

摘　　要：近几年,受到经济体制改革等因素的影响,我国的会计制度和税法也发生了巨大变革,二者之间显现出了越来越明显的差异,但这种差异是具有可协调性的。本文从会计制度与税法的差异分析入手,提出了几点协调的方法。In recent years,influenced by the economic system reform and other factors,China's accounting system and tax law has also undergone a great change,the two have shown more and more obvious differences,but this difference is coordinated.This paper analyzes the differences between accounting system and tax law and puts forward several methods of coordination.

关 键 词：会计制度 税法 差异 协调 

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