摘 要:隨著改革開放進程的不斷推進，特別是應對經濟全球化的挑戰，我國對會計準則進行了建設和調整，需要逐漸建立起會計的整體的結構框架，這不僅是建立會計準則所必須的，同時也是處理諸多會計問題所必須的。

    稅務會計是進行稅務籌劃、稅金核算和納稅申報的一種會計系統。通常人們認為稅務會計是財務會計和管理會計的自然延伸，這種自然延伸的先決條件是稅收法規的日益復雜化。在我國，由于各種原因，致使多數企業中的稅務會計并未真正從財務會計和管理會計中延伸出來成為一個相對獨立的會計系統。與財務會計相對，以稅法法律制度為準繩，以貨幣為計量單位，運用會計學的原理和方法，對納稅人應納稅款的形成、申報、繳納進行反映和監督的一種管理活動。稅務與會計結合而形成的一門交叉學科。

    稅務會計以稅法為導向,稅務會計的原則和核算等內容大多隱含在稅法中,因此稅務會計實質上就是稅法在會計中的體現。而財務會計則以會計準則為導向,其原則和核算的規定遠比稅務會計明確且公認。但稅法的剛性及硬度又要強與財務會計,納稅人一旦違反了稅法的規定,都會受到處罰。本文從稅務會計與財務會計的目標、原則及核算的差異出發,旨在探討稅務會計與財務會計的發展與分離。

關鍵詞：財務會計；稅務會計；存貨；會計準則

ABSTRACT:With the development of reform and opening , especially to the challenge of economic globalization, China's accounting standards for the construction and adjustment is used to gradually establish the accounting framework, the overall structure is not only necessary to establish accounting standards, at the same time is also necessary to handle many accounting problems.

　　　Tax accounting is an accounting system in tax planning, tax accounting and the declaration . Usually people think that tax accounting is a natural continuation of financial accounting and managerial accounting, and the natural extension of the prerequisites is the complexity of tax laws and regulations. In our country, due to various reasons, cause the tax accounting in the most enterprises has not really extends from the financial accounting and managerial accounting has become a relatively independent accounting system. As opposed to a financial accounting to legal system of tax law as the criterion, the currency as the unit of measurement, using the principle and method of accounting, the taxpayer formation, declare and pay the tax payable to reflect a kind of management activities and supervision. The tax and accounting combine to form a cross discipline. Tax accounting guided by tax law, tax accounting the principle of most of the content such as implied in the tax law and accounting, tax accounting is essentially embodied in the accounting of the tax law. While financial accounting is guided by the accounting standards, the accounting principles and regulation than the tax accounting is clear and accepted. But the rigidity and hardness of the tax law and stronger with financial accounting, once the taxpayer violates the provisions of the tax law, will be punished. This article from the tax accounting and financial accounting objectives, principles and the differences of accounting, is to investigate how to coordinate the tax accounting and financial accounting.

Keywords: Tax accounting; Financial accounting;Inventory; Accounting standard