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윤영연 同德女子大學校 1995 同大論叢 Vol.25 No.1
The study intends to examine the concept, nature and characterstics of financial accounting and tax accounting in order to improve its interrelationship. Through the deductive approach for coming into being, development process and social economic environments, It is denoted three type models of fiancial accounting priority, both accounting co-independence and uniformity of tow accounting. This study suggests the following basic direction : 1. In delicaate balance now exists, Financial accounting because of it's objectives, substantive resources and advanced accounting thought should be better able to level up. 2. The financial accounting profession have to improve into more relevance and effectively remedy identified shortcomings owing to some well-pubblicized responsibilities. 3. Tax legislators should try to accept as many finanicial accounting standards and practies possible in terms of some proper, fair and reasonable nature. 4. Essencial defferences between finacial accounting and tax accounting objectives should be sattled from adjusting statement oriented financial accounting report.