由于市场经济的深入发展,企业会计制度与税收法规之间的差异也越来越明显,在这样的背景形式下,企业有必要在不违反相关制度与基本准则的前提下对两者之间的差异性进行分析与探究,阐述两组分离的必要性。本文主要是针对目前的企业会计制度和税法之间的差异,提出若干看法,具体内容如下: Due to the further development of the market economy, the differences between the accounting system of enterprises and the tax laws and regulations are also becoming more and more obvious. Under this background, it is necessary for the enterprises, without violating the relevant rules and regulations, Analysis and exploration of differences, elaborating the necessity of separation between the two groups. This article is mainly aimed at the current differences between the corporate accounting system and tax law, put forward a number of views, the specific contents are as follows: