法务会计与经济发展的关系实证研究——以辽宁为例

The Empirical Research on the Relationship between Forensic Accounting and Economic Development Based on Liaoning Province

通过对辽宁五个城市的法务会计问卷调查,分析了法务会计与经济发展的关系,并探讨了法务会计人才培养途径,得出的结论是:在辽宁"五点一线"经济发展战略中,应建立和发展法务会计,培养既有法律知识,又有会计知识的复合性法务会计人员,是满足司法会计鉴定和促进社会经济发展的需要的重大举措。这一举措,不仅对改良并规范企业财务运营机制,促进经营决策更加科学、有效,还可以点带面,在企业间形成连锁反应;而且还可以通过司法机关和相关中介服务机构更加专业、精准的行动,有效查处经济犯罪,有力保障经济秩序,营造良好的经济环境,带动辽宁老工业基地区域经济的腾飞。

Through questionnaires on forensic accounting in five cities of Liaaning, this paper analyzes the relationship between forensic accounting and economic development, explores the training approach to forensic accountants, and concludes that in Liaoning economic development strategy of ＂five points, one line＂, we should build and develop forensic accounting, cultivate compound forensic accountants with legal and accounting knowledge, which is an important measure to meet the needs of identification of judicial accounting and social economic development. This measure will help reform financial operation mechanism, promote management decision more scientific and effeetive to form chain reaction among enterprises, through more professional and accurate action of judicial organ and relevant intermediary service organization, effectively investigate and treat economic crime, guarantee economic order, create better economic environment, and promote the development of regional economy in Liaoning old industrial base.