Comparative Research On Recognization And Measurement Of Financial Accounting And Tax Accounting

With the mercerization of the economy and the increasing internationalization, China's accounting reform and tax reform has been to deepen. In this process, the difference between financial accounting and tax accounting becomes bigger and bigger. The enforcement of Accounting Standards for Business Enterprises and Enterprise Income Tax Law make the new difference appear. In the background of such a new system against, by studying the differences of recognized and measurement between financial accounting and tax accounting, in search of the primary reasons. Then reveal the feasibility of harmonizing.At the conclusion of domestic and foreign scholars on this issue on the basis of research results,Article mainly from the following aspects to studied and discussed. First, research on the reason why there are so many differences between financial accounting and tax accounting. there are two mainly aspects: goal and principle. Next, the paper analyses related theory on recognized and measurement. Expounded the basic premise, elements, recognized and measurement and lay the foundation for next Introduction. Then, make a detailed introduction about the difference of specific business. Finally, put forward the method how to harmonize the differences. There are inevitability of separation. The key point is grasping the"degree". We can strengthen the coordination from two aspects: system construction and business processing. Make them"moderate separation and harmonize developing".There are two innovations in the paper. The first point is analyzing from recognized and measurement point of view. The second point is the objects of study are new Accounting Standards for Business Enterprises and new Enterprise Income Tax Law. In the last, put forward harmonized method.