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摘要：计划经济阶段，会计信息使用主体单一，我国财务会计与税务会计高度重合，适应当时时代需要；市场经济条件下，会计信息使用主体多元化，投资者、债权人和政府对信息需求的目的存在分歧，也就是财务会计与税务会计的矛盾增加。如何处理这些差异，即财务会计与税务会计应否分离、如何分离，各国税务界和会计界对此探讨颇多。近年来，我国对财务会计制度与税收法规进行了一系列的改革，在新的会计制度和税收法规中，均体现了会计原则和税法各自相对的独立性和相分离的原则，从政策上肯定了“分离型”的财务会计和税务会计关系模式。尽管在新的税收法规中体现了财务会计与税务会计相分离的原则，但我们还应研究现行政策选择的适当性，从理论上充分比较、借鉴国际上较成熟的财务会计与税务会计关系模式，结合我国会计和税务的现实环境，探讨建立适合我国国情的财务会计与税务会计关系模式，通过本文的研究，希冀对企业处理财务会计与税务会计关系问题有一定帮助。 关键词：财务会计与税务会计的关系 适度分离 税务向导 Abstract: Planning stage， the main accounting information using a single，our financial accounting and tax accounting highly coincide，accounting information, the diversification，investor、creditors and the government information needs for the purpose of the divisions, namely financial accounting and tax accounting for the increase. How to deal with these differences, the financial accounting and tax accounting should be separate、how to separate, countries tax and accounting profession to this approach rather than. of late years, our accounting system for financial and tax regulations a series of reforms, In the new system of accounting and tax regulations in are embodied accounting principles and tax their relative independence and the principle of separate, From the policy is separable financial accounting and tax accounting relations mode. In spite of the new tax law embodies financial accounting and tax accounting principle of separate, But we should study the existing policy of appropriateness, Theoretically fully more、the more mature financial accounting and tax accounting relations mode, combined with the reality of environmental accounting and tax to a state of our financial accounting and tax accounting relations mode, By this research Hoping for businesses to deal with financial accounting and tax accounting relationship problems there must help. Key words: Financial accounting of tax accounting Tax guide Appropriate separation 目录 1前言 1 1.1选题背景和动机 1 1.2国内外研究现状综述 2 1.2.1国外相关理论研究现状 2 1.2.2国内相关理论研究现状 3 1.3本文拟解决的问题 3 2财务会计与税务会计关系的理