我国企业税务会计发展对策分析

摘要

Accounting and tax are closely related.Tax accounting is a new rising interdispline,which combines tax law and enterprise accounting and becomes a special professional accounting.Looking back to the development of tax accounting helps to master the present and future of the enterprise tax accounting.%会计与税务从来都是密不可分的,税务会计是近现代新兴的一门边缘经济学科,是融合税收法律法规和企业会计核算为一体的一种特殊的专业性会计。回顾税务会计在我国发展的历史,有助于把握企业税务会计在我国现在和未来的发展。