论法务会计的法律环境

On the Legal Environment of Forensic Accounting

我国现有的立法环境和执法环境决定了我国法务会计的发展方向,无论从法律体系的构建看,还是从法律实践看,法务会计都需要有明确的执业规范和依据。法务会计得以在我国出现和发展的法律环境因素主要涉及市场经济新环境、诉讼制度变革、司法鉴定管理体制改革和专家辅助人制度建立四个方面,若要进一步完善我国法务会计法律环境,还要加强法律和制度建设。

The direction of the development of Chinese forensic accounting is determined by the current legislative environment and the law enforcement environment.Forensic accounting needs a clear practice standards and legal norms either from the construction of the legal system or from the legal practice.The reasons why forensic accounting is able to emerge and develop in China are the market economy,reform of litigation system,the new system of judicial expertise and the system of expert witnesses.To further improve China＇s legal environment of forensic accounting,it is necessary to strengthen the legal and institutional construction.