中美法务会计学科发展比较及对我国的启示

Comparison of Forensic Accounting Development in China with that in USA and Relevant Experience-studying

法务会计是法学与会计学交叉与融合的学科,美国法务会计学科专业发展已经积累了一定的经验,我国与美国相比,在专业教育规模、人才培养体系、师资建设、学术研究等方面都还存在相当的差距,可以借鉴美国法务会计学科发展经验,适度抛开学科归属之争,从人才培养目标入手,制定相对统一和完善的人才培养体系,加大配套措施的建设,推动我国法务会计学科良性发展。

Forensic accounting is a subject fusing law and accounting.The experience has been accumulated along with the development of forensic accounting in USA.We lag behind in the respects including scale of professional education,system of talent cultivation,teachers' ability and academic research.So the development of domestic forensic accounting can be promoted by learning from the experience of USA,neglecting sectarian bias,starting from object of talent-cultivating,making unified and perfect talent-cultivating plans and constructing necessary establishments.