The difficult course of accounting legality is to not only adapt the demand on economy development to communicate finance aid accounting , but gradually summarize experience and lessons , understand accounting rules , unify accounting ideas , and construct accounting regulations 摘要会计法治化的艰难历程，既是适应经济发展要求，探求会计与财务、财政、经济相互促进、协调发展的过程，也是逐步总结会计发展经验教训、认识会计规律、统一会计理念、确立会计规?的过程。
The first part is about the standard , which is used to separate tax accounting from financial accounting ; in particular the standard is the relationship between tax accounting and financial accounting . according to the former analysis , a conclusion is drawn : the differences between tax accounting and financial accounting derive from the tax regulations and accounting principles 首先说明本文采用的划分税务会计模式的标准是依据财务会计与税务会计的关系，由此分析得出税务会计与财务会计差异的根源来自税收法规与会计准则的不同，其次介绍了税务会计模式的构成及其影响因素分析。
The focus of improving china ' s government accounting and financial reports should be on definition , the model and the basis of government accounting and financial reports so that the systematic and regulated governmental accounting and financial reporting system with chinese characteristics can be established and comparable to the public sector accounting around the world and the reality and completeness of financial information provided by the government to the public can be guaranteed as well 我国政府会计与财务报告应该借鉴国际公共部门会计与财务报告的通常做法，吸收我国企业会计与财务报告改革的成功经验，进行改进和完善，并着重从政府会计内容，政府会计模式，政府会计基础及政府财务报告等方面进行改革，真正建立具有中国特色，与国际公共部门会计可比的科学规范的政府会计与财务报告体系。
First , there are a history review of tax accounting in china and an analysis in the environments of tax accounting , and a sub conclusion is drawn that a mixed pattern of coordinate development between tax accounting and financial accounting should be adopted in china . second , the theoretical foundation of the coordinate development is presented . last but not least , the prospects of the processing of coordinate development do exist 首先，通过对我国税务会计发展史的回顾和对我国内容提要税务会计环境的分析，说明了我国应当选择税务会计与财务会计协调发展的混合式;其次，阐明了我国税务会计与财务会计协调发展的理论基础;最后，对我国税务会计与财务会计的协调发展的实务处理做出展望。
With the development of economic system reform , the entry of the wto , the improvement of tax law & system and reform of account ' s function , the establishment of independent tax accounting and its separation from financial accounting will become a necessity by absorbing the advanced experience of the foreign countries 摘要随著经济体制改革的不断推进及我国加入wto 、税法税制的不断健全和会计职能的变革，借鉴一些发达国家的经验，建立独立税务会计，使税务会计与财务会计相分离越来越成为必要。
The article detailed introduces the questions of the technology reformation background , condition , investment content and method , market condition , investment benefit of air device , sensor and its application of harbin electronic group corporation , it rationally estimates and illustrates its result for technology reformation item utilizing many theories and counting methods in financial accounting and financial management 本文详细介绍了heg公司气敏组件、传感器及其应用的技术改造背景、具备的条件、投资内容与方式、市场情况、投资效益等问题，分析运用了财务会计与财务管理中多项理论与计算方法，对技术改造项目进行定量评估，并说明了评估的结果。
