| 建立税务会计制度的现实意义 |
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| 引用本文： | 滕波.建立税务会计制度的现实意义[J].上海商学院学报,2005,6(2):22-24,62. |
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| 作者姓名： | 滕波 |
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| 作者单位： | 北京中天华正会计师事务所,上海分所,上海,200003 |
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| 摘 要： | 作者从多方面论述了建立税务会计意义及其必要性。提出建立税务会计有利于会计准则向国际惯例靠拢。建立税务会计是现代企业制度的必然要求,是完善我国会计学科体系的需要,是企业核算模式转变的需要,是提高我国财会人员业务素质的需要。
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| 关 键 词： | 税务 会计 税务会计 现状 意义 |
| 文章编号： | 1009-461x(2005)-02-22-24-03 |
The Significance of Establishing a Tax Accounting System |
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| Authors: | Teng Bo |
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| Abstract: | This paper illustrates the necessity of establishing a tax accounting system from various aspects. This practice will be instrumental for China to adopt international accounting standards and to improve its existing accounting systems. It is also a natural demand arising from the development of a modern enterprise system. Moreover, it will be helpful in improving the qualities of China's accounting personnel. |
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| Keywords: | tax accounting tax accounting status quo significance |
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