摘要
随着经济体制改革的不断推进及我国加入W TO、税法税制的不断健全和会计职能的变革,借鉴一些发达国家的经验,建立独立税务会计,使税务会计与财务会计相分离越来越成为必要。
With the development of economic system reform, the entry of the WTO, the improvement of tax law ＆ system and reform of account＇ s function, the establishment of independent tax accounting and its separation from financial accounting will become a necessity by absorbing the advanced experience of the foreign countries.
出处
《宁波广播电视大学学报》
2005年第3期24-26,共3页
Journal of Ningbo Radio & TV University
关键词
独立
税务会计
财务会计
分离
Independent
Tax accounting
Financial accounting
Separate
