法务会计专业人才培养规格与课程体系建构探析

An Analysis of Professional Training Specification and Construction of the Curriculum System of Forensic Accounting

随着我国社会主义法治国家建设目标的提出和社会主义市场经济建设的不断深入,对法务会计人才需求呈大幅增长趋势;法务会计人才培养规格的专业素质结构应包括法学、会计学、审计学等专业素质;法务会计人才培养目标的实现需要有按照一定原则设置的课程体系作为保证;法务会计课程体系具体应包括大学通修课、专业基础课、专业主干课、专业选修课等内容。

With the objective of developing a socialist country ruled by law and the further deepening of the socialist market economy, we see a great demand for the specialized personnel of forensic accounting. The training of professional forensic accountants covers the fields the Law, the Accounting and the Auditing. To achieve this goal we need to set up a curriculum system which includes general courses, basic courses, main courses and elective courses.