浅议法务会计与司法会计的关系

On the Relation Between Forensic Accounting and Judicial Accounting

法务会计是由独立的专业人员运用专门知识和技能，针对有争议的涉及财产权益的诉讼非诉讼法律事项，按照既定的程序和标准进行调查、计算、分析和认定，从而为法庭及相关机构和个人提供会计分析证据或鉴定意见以明确法律责任或提出管理、咨询建议的一种技术服务。无论是从概念上还是从具体工作内容上抑或是从法系基础上来看。法务会计都包含司法会计。

Forensic accounting is a kind of technical service that independent professionals, by using professional knowledge and technique, investigate, calculate, analyze and designate the disputed jural cause related with litigation and non-litigation practice of rights of property so as to offer accounting analysis evidence or exert opinion for the court and related organizations and thus justify legal liability or make suggestions of management and consultation. Forensic account- ing, conceptually, specifically and legally, includes judicial accounting.