法务会计在我国发展前景初探

Research on the Developing Prospect of Forensic Accounting in China

法务会计又叫诉讼会计,它是通过对财务技能的运用以及对未决问题的调查方法,将证据规则与此相结合的一种会计学科,是会计、审计和调查技术的有机结合,是一门将经济事实和法律问题相联系和运用的行业。在法律化逐步完善的今天,发展法务会计是一个重要内容,从法务会计的定义,产生的必要性、存在的几大领域以及法务会计在我国的现状及发展前景为线索论述了法务会计必将成为未来世纪的热门行业之一。

Forensic accounting, also lawsuit accounting, is an accounting subject which combine the evidence rule and the investigating method of not sowing problem by using of financial skill. It is an organic combination of accounting and investigating skill. It is also the profession of relating and using the economic fact and law problem. Developing forensic accounting is an important content through the satisfactory of lewd. This arider in tempter forensic accounting will be popular profession in the future through the definition, necessary, existing field and developing prospect.