财务会计的导向是会计准则,而税务会计的导向则是税法,其核算规定及原则等都以税法为根据,而财务会计的核算规定及原则要比税务会计的公正明确,税务会计主要反映了税法在会计中的运用。然而,财务会计的硬度及刚性往往要比税法会计弱,纳税人若不能依照税法的规定进行纳税就要接受相应的处罚。文章的主旨在于通过对税法会计与财务会计关系的研究找出二者协调发展的方法与建议。 Financial accounting is the guiding principle of accounting, and tax accounting is the tax code, its accounting rules and principles are based on tax law, and financial accounting rules and regulations than the tax accounting accounting fair, tax accounting mainly reflects Tax Law in Accounting Application. However, the hardness and rigidity of financial accounting tend to be weaker than the tax law accounting. Taxpayers who accept tax regulations that fail to pay taxes according to the tax laws will be subject to corresponding penalties. The main purpose of this article is to find out the methods and suggestions for the harmonious development of both by studying the relationship between tax law accounting and financial accounting.