文章通过对税法与财务会计制度关系的历史趋势的探讨,对税法有关计算税款的条款究竟应该与会计制度保持一致,还是应该保留差异;这种差异应该是扩大还是缩小(即趋同);如果是趋同的,应该是税法向会计法规靠拢,还是会计法规向税法靠拢或者是共同向某一个目标靠拢等问题作了回答。提出的观点主张是:我国的税法与会计制度关系的演变应具有发达国家的趋势,即一方面两者的某些固有的差异会长久存在;另一方面差异不应扩大,而应逐步缩小。 Through the discussion of the historical tendency of the relationship between tax law and financial accounting system, the article should keep the provisions of the tax law on the calculation of taxation in line with the accounting system or should the differences be kept; whether the difference should expand or contract (ie convergence); if Is convergence, should be close to the accounting laws and regulations tax laws, or the tax laws and regulations to move closer together or to move closer to a goal and other issues were answered. The viewpoints and propositions proposed are that the evolution of the tax law and accounting system in our country should have the tendency of the developed countries. On the one hand, some inherent differences between the two will persist. On the other hand, the differences should not be expanded but should be gradually reduced.