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。
关键词：比较；税务会计；会计原则；财务会计；会计原则
Abstract: Because tax accounting must take the tax law as the guidance, therefore, manifests the tax revenue principle the tax revenue calculation principle is also tax accounting the principle. Tax accounting the principle conceals generally in the tax law, although it was inferior by far (finance) accountant the principle that is clear, that recognizes, but its rigidity, its degree of hardness, actually must be higher than (finance) obviously accountant the principle, once the taxpayer violates, must receive the tax law and so on related law the punishment. The article to financial inventory accounting who the principle and the investor guided by tax law leadership's tax accounting the principle has carried on the comparison, obviously both's difference and produced reason. Research tax accounting the principle and financial inventory accounting is the principle difference, how for the purpose of discussing constructs conforms to internationalization trend of development tax accounting and financial inventory accounting's relational scheme. key word: Compared with; Tax accounting; Accountant principle; Financial inventory accounting; Accountant principle 前言对《会计法》中的问题探讨
会计的三种收益观研究