Taxation faces the past and must be based on past transactions or events. It is to confirm and record past transactions or events. Accounting focuses on the future, based on certain assumptions, on the basis of analyzing historical data and current situation, forecasting and judging the future situation, focusing on forecasting and making decisions for the future.

Accounting mainly studies the basic theory and knowledge of finance and financial management, and is trained in the methods and skills of finance and financial management, which has the basis for analyzing and solving financial and financial problems.