税务会计与财务会计分离前后的交易费用探析

近年来,我国税法与会计由于根本目标的不同,产生的差异也越来越大。从新制度经济学的角度来看,改变税务会计和财务会计合一的制度安排,是将二者分离,这将有利于降低纳税企业、税务机关和其他会计信息需求主体的交易费用。

Analysis for the transaction cost of the separating tax accounting from financial accounting

In recent years, the difference of Chinese taxation laws and accounting has become more and more obvious because of their different goal. From the perspective of new system economics, separating tax accounting from financial accounting will reduce the transaction cost of taxpayer, tax bureau and other accounting information users.