在我国改革开放政策的实施下,越来越多人走上经商致富的道路。在投资商业活动的过程中必定要对内部财务进行核算、记录和管理,因此会计准则是不可或缺的。同样,国家发展也有财政管理制度和政策,税法就是为提供国民经济收入,支持和监督国家各项社会职能而诞生的。会计和税法两者同为经济服务,却又有着根本上的差异,这是由于它们的服务对象、原则和职责等方面都不同而决定的。然而在经济活动中税法与会计之间的交集频繁,相互影响,因此,两者的协调关系也很重要。本文将对我国新会计准则和税法的差异性进行对比分析,并为两者协调进步提供有效建议。 Under the implementation of China’s reform and opening up policy, more and more people have embarked on the path of doing business and getting rich. In the process of investing in commercial activities must be the internal accounting accounting, recording and management, accounting standards are indispensable. Similarly, there are financial management systems and policies in the development of the country. The tax law was born to provide the national income, support and supervise various social functions of the country. Accounting and tax law both serve the economy, but there are fundamental differences, which are due to their service targets, principles and responsibilities are different aspects of the decision. However, the frequent intersection and interaction between tax law and accounting in economic activities make it very important to coordinate the two. This article will make a comparative analysis of the differences between China’s new accounting standards and the tax law, and provide effective suggestions for the coordinated progress of both.