我国法务会计体系框架构建

The framework structure of forensic accounting system in China

伴随建立和谐社会、法制社会的进程,对法务会计的研究成为我国会计理论界关注的热点问题,但至今仍未形成一套相对成熟的理论体系。文章分析了构建法务会计体系的必要性,借鉴财务会计体系框架的构建,从目标与对象、假设与原则、会计程序、会计报告等方面探讨了我国法务会计体系框架的具体构建。

With the course of establishing harmonious and legitimate society,research of forensic accounting becomes a hot topic.However a relatively matured theoretical system has not been formed yet so far.In the present paper,the indispensability of structuring the forensic accounting system framework was analyzed with the structure of financial accounting framework system as model,and the structuring a concrete forensic accounting system framework was discussed based on its goal and target,its assumption and principle,accounting procedure,accounting report and so on.