我国法务会计的发展现状及对策

Status quo and suggestions of forensic accounting in China

市场经济的实质是法制经济,在法制社会中需要既懂会计又懂法律的复合型人才--法务会计人员。本文拟就我国法务会计的概念、产生和发展的必要性、现状及存在问题、建议四个方面进行论述,以期对我国法务会计的发展有所促进。

The essence of market economy is legal economy. In legal society we need a sort of personnel who have knowledge of accounting and law as well, i.e. the forensic accounting personnel. For the purpose of the promotion of the development of forensic accounting in China, this paper discusses the forensic accounting in the four aspects covering conception, necessity of coming into being and development, present status, existing problems as well as some suggestions.