现在,随着经济的发展,会计制度与税务制度在不断的变化,财务会计与税务会计之间也存在着很多的差异,要适当处理他们之间的关系,有助于加强财务会计和税务会计的效率。本文介绍了我国的财务会计与税务会计存在的的差异,还有成本效益在财务会计和税务会计的分离分析。 Nowadays, with the development of economy, the accounting system and the tax system are constantly changing. There are also many differences between financial accounting and tax accounting. To properly handle the relationship between them, it is helpful to strengthen the financial accounting and tax accounting s efficiency. This article describes the differences between China’s financial accounting and tax accounting, as well as cost-effective separation of financial accounting and tax accounting.