法务会计运用中存在的问题及对策

Problems and Countermeasures in the Application of Forensic Accounting

近些年,我国经济社会的不断发展,各种形式的经济犯罪形式层出不穷,经济纠纷也呈复杂化和多样化发展。正是由于这些经济案件中复杂的会计资料和专业的会计问题,使单纯的法律知识无法解决这些棘手问题,运用会计为法律和司法活动服务的交叉学科由此产生。就目前来说,我国的法务会计仍存在诸多问题。从法务会计的内涵及其工作出发,简要地分析法务会计运用中存在的问题,并且针对这些问题提出相应的解决措施,为日后完善我国法务会计提供一定的借鉴。

With China＇s economic and social development in recent years, there emerge various forms of economic crimes as well as complicated and diversified economic disputes. It is these complex accounting information and professional accounting problems in economic cases that make these problems unsolved only by virtue of the legal knowledge, which give rise to the interdisciplinary which serve legal and judicial activities by virtue of the accounting. Still, there are still many problems in our legal accounting nowadays. This paper, starting from the connotation and routine work in forensic accounting, analyzes briefly the problem existing in the application of forensic accounting, and puts forward corresponding coping measures to solve these problems, hoping to provide certain reference to perfect the forensic accounting in the future.