| 从税务会计的定位看会计信息的失真问题 |
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| 引用本文： | 白彦锋.从税务会计的定位看会计信息的失真问题[J].广西财经学院学报,2007,20(1):77-80. |
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| 作者姓名： | 白彦锋 |
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| 作者单位： | 中央财经大学,财政学院,北京,100081 |
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| 摘 要： | 税务会计的定位问题一直是我国会计理论和实践发展中的重要问题.本文首先对税务会计的概念从内涵和外延角度做了界定,在此基础上指出我国税务会计应与财务会计协调发展,不可彻底分离,这有利于会计信息失真问题的解决.
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| 关 键 词： | 税务会计 会计信息失真 财务会计 |
| 文章编号： | 1673-5609（2007）01-0077-04 |
| 修稿时间： | 2006-06-21 |
Accounting Information Distortion and Positioning of Tax Accounting |
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| BAI Yan-feng.Accounting Information Distortion and Positioning of Tax Accounting[J].JOURNAL OF GUANGXI UNIVERSITY OF FINANCE AND ECONOMICS,2007,20(1):77-80. |
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| Authors: | BAI Yan-feng |
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| Institution: | School of Finance, Central University of Finance and Economics, Beijing 100081, China |
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| Abstract: | The positioning of tax accounting in our country has been a very important question both in theory and practice. In this article, we first studied the definition of tax accounting from its connotation and extension ; and then pointed out that we should coordinate tax accounting and financial accounting, which will be helpful for the solution of accounting irformation distortion. |
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| Keywords: | tax accounting accounting information distortion financial accounting |
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