Abstract: The difference between the accounting aim and the tax aim is the exact cause why the difference between tax and account works. But the successful superposing of tax law upon accounting standards in the world makes us reflect on the definition of our accounting aim and the coordination of the difference between tax and account. By analysis of the user of accounting information and setting up a proper accounting aim for public companies and all kinds of enterprises, the author put forward the mode of the “Three Side Coordination” to harmonize the difference between tax and accounting.

Key words: the mode of the “three side coordination”, accounting aim
, the difference between tax and account