接受捐赠会计核算属于财务会计和税务核算中的特殊业务核算问题。中国接受捐赠会计的改革与发展在一定程度上体现为财税规范变革的一个缩影。认真研究接受捐赠会计核算与税务核算的历史发展演变进程,对于把握中国财税改革的进程有重要的理论参考价值和现实意义。 Accepting donations Accounting is a special business accounting problem in financial accounting and tax accounting. To some extent, the reform and development of accepting donation accounting in China is a microcosm of the changes in fiscal and taxation norms. A careful study of the evolution of the history of accepting donations accounting and tax accounting plays an important theoretical and practical value in grasping the process of China’s fiscal reform.