从系统论角度论法务会计理论结构框架的构建

The Construction of Theoretical Structure for Forensic Accounting from the Perspective of Systematic Theory

法务会计的理论结构是法务会计研究的基础理论问题,决定着法务会计的理论特征与行为目标。通过法务会计理论结构框架系统论思想与系统原则的确立,反映法务会计研究的逻辑起点,形成法务会计理论结构的系统框架,借以界定法务会计的行为边界,并推动法务会计职业规范的建设。

The theoretical structure of forensic accounting is to study the basic theoretical problems in this subject, which determines its theoretical features and behavioral objectives. Such features and objectives reflect the logical starting-point of the study of forensic accounting through the establishment of the systematic theory and principles in this field. The formation of the theoretical framework defines the behavioral boundary of the subject and promotes the construction of its professional norms.