Discrepancies and Coordination between Financial Accounting and Tax Accounting
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Yan Hou, Ziyan Yuan, Wanxin Ma
With the continuous development of our economy, more small and medium-sized enterprises are booming like bamboo shoots after a rain, and enterprise finance, as the foundation and premise of the steady development of enterprises, plays an important role in enterprises. Financial accounting and tax accounting belong to the important components of enterprise accounting system. From the history of financial accounting, the birth of financial accounting is earlier than that of tax accounting, which has certain differences in essence, but at the same time, it has a supervisory role for the taxpayers of enterprises. With the continuous maturity of the financial tax reform system in our country, how to reduce the difference between the two in the development of each enterprise finance and improve the synergy between the two is of great significance to the steady development of the enterprise. In this paper, only from the perspective of the difference between financial accounting and tax accounting and how to improve the coordination between financial accounting and tax accounting.
Financial Accounting, Tax Accounting, Discrepancies and Coordination