在会计学科体系中 ,传统的观点认为 ,财务会计有两方面的延伸 :一是以企业财务报告为基础的、以满足证券监管等部门需要为目的的延伸 ;一是与税收法律关系方面相适应的延伸———税务会计。笔者认为 ,税务会计在一些方面已经具备了与财务会计、管理会计类似的学科特征 ,与财务 In the accounting discipline system, the traditional view holds that there are two aspects of financial accounting extension: First, based on corporate financial reports to meet the needs of securities regulatory departments for the purpose of an extension; First, with the legal aspects of tax law to adapt The extension --- tax accounting. I believe that tax accounting in some respects already has a similar financial disciplines and management accounting disciplines, and financial