Author(s)

Yan Chen

Corresponding Author

Yan Chen

ABSTRACT

With the continuous development of reform and opening-up, the trend of economic globalization has been further strengthened, which has put forward higher realistic requirements for financial accounting and tax accounting in China. Accounting standards are an important guide for financial accounting. Tax rules are the basic orientation of tax accounting. The accounting principles and regulations of tax laws need to be based on tax laws. Although the accounting principles and regulations of tax accounting are not as fair and clear as financial accounting, the use of tax accounting as an accounting method in accounting is often stronger than financial accounting in terms of rigidity and hardness. This paper mainly discusses and analyzes the relationship between financial accounting and tax accounting and its coordination, in order to better promote the coordinated development between the two.

KEYWORDS

Financial accounting, tax accounting, relationship analysis, coordination research