财务会计和税务会计之间的协调分析-以中小企业为例.docxVIP

PAGE PAGE 11 财务会计和税务会计之间的协调分析 －以中小企业为例 摘 要：时代不断在变化，随着的经济全球化，经济的发展越来越受重视，我国的税收制度和会计制度也慢慢逐渐地健全，于是对财务会计和税务会计的工作也越来越重视，对其要求也越来越高，要以实际相结合。因为现在的会计行业形势非常火热，所以需要我们牢牢的抓住发展的机遇，不断地完善会计体系，不断地提高我们的会计行业水平。由于二者在实际操作中仍然存在一定的差异性，因此，有必要结合实际的合适发展需求对其进行不断的协调优化，使它在企业经营活动中发挥出最大价值和重要作用，促使企业的发展。本文首先对财务会计和税务会计两者之间的关系及协调性进行了一些概述，然后根据其存在的问题进行分析，并提出一些合理的建议。 关键词：财务会计；税务会计；建议 An analysis of the coordination between financial accounting and tax accounting ——Take small and medium-sized enterprises as an example Abstract: the times are constantly changing, with the economic globalization, the economic development is more and more valued, the tax system and accounting system of our country are gradually improved, so the work of financial accounting and tax accounting is more and more valued, and the requirements are more and more high, which should be combined with the reality. Because the current situation of the accounting industry is very hot, we need to firmly seize the opportunity of development, constantly improve the accounting system, and constantly improve the level of our accounting industry. Because there are still some differences between the two in the actual operation, it is necessary to coordinate and optimize them in combination with the actual appropriate development needs, so that they can play a maximum value and an important role in the business activities of enterprises, and promote the development of enterprises. This paper first summarizes the relationship and coordination between financial accounting and tax accounting, then analyzes the existing problems and puts forward some reasonable suggestions. Key words: financial accounting ;tax accounting ;suggestions 引言 在当今的社会发展中，因为时代不断在变化，从目前中国社会经济的发展现状来看，如果要想进一步推动中小企业会计管理的发展，就需要对财务会计和税收会计进行不断地融合，只有实现财务会计和税务会计的更好融合，才能更好地为企业发展服务。 企业在开展内部财务管理工作时，税务会计的管理工作是需要以财务管理工作作为参考。如果中小企业想健康发展，那就会越来越离不开财务会计和税务会计，但是所以我们需要根据现实的发展需求而言，必须协调它们之间的关系。所以我们需要根据它们协调存在的问题进行分析，并解决。这样才有利于企业的健康发展。 1 财务会计和税务会计的概述 1.1 财务会计和税务会计的内容 财务会计指的是依照会计行业准则对企业各项经济活