纳税会计与财务会计的分离是我国企业会计制度与国际惯例轨迈出的重要的一步。
The seperation between tax payment accounting and finacial accounting is a important step for our nation's accounting system coming into contact with the international convention .
摘要：管理会计与财务会计作为企业会计的重要领域，两者在应用中有着不可取代的作用。
Abstract: the management accounting and financial accounting as enterprise accounting important domain, both in the application of the function of it is to replace.
我国于1992年发布的《企业会计准则》，部分地充当了财务会计概念框架的角色，曾发挥了极其重要的作用。
China in 1992 published "enterprise accounting principles," partly as a conceptual framework for financial accounting role has played a very important role.
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