西方国家诉讼会计的发展及对我国的启示

The development and enlightening of litigation accounting in west country

诉讼会计是一门新兴的边缘学科,西方国家发展于二十世纪八十年代初。随着市场经济的发展和法律制度的日趋完善,诉讼会计的重要性越来越大,而我国对此却很少涉猎。因此,对西方国家诉讼会计的发展经验进行借鉴就显得尤为必要。

In1980,with the development of economic, litigation accounting yielded in west countries. It is a new frontier science. The litigation accountings birth, open the accounting domain, and push forward the accounting theory. The litigation accountings development experience in west countries give aid to our countrys research.