拜读《财务与会计》１９９８年第９期陈志强先生的文章《有关‘税务会计’的反思》（以下简称《反思》），不无启迪。在中国国情下，关于财务会计与税务会计分离与不分离，既是理论问题，也是实务问题；认识不一，当属正常。本文不准备对此作系统阐述，只想对《反思》再作点反 Read the “Finance and Accounting” 1998 ninth 9 Mr. Chen Zhiqiang article “Reflection on” tax accounting “(hereinafter referred to as” reflection “), there is no enlightenment. In China’s national conditions, the separation and non-separation of financial accounting and tax accounting are both theoretical and substantive issues. Different levels of understanding make it normal. This article is not prepared to elaborate on this, just want to ”reflect on" and then make a point