法务会计与司法会计之区别探讨

The research on differences between forensic accounting and judicial accounting

法务会计和司法会计都是会计和法律结合而产生的边缘学科 ,但两者的主要区别是什么 ,目前绝大多数研究者还不是很清楚。本文从法系基础、理论来源、定义、主体和人员资格、工作划分、具体工作六个方面探讨了两者的区别 ,以期对研究法务会计和司法会计的人员有一定的参考作用。

Forensic accounting and judicial accounting are all the dual discipline combine accounting and law. But the major differences between them are confusing most of the researchers. This thesis discusses the main differences from six aspects, such as basement of legal, theory resource, definition, subject, working divide, concrete work. It's very helpful to the researchers of forensic accounting and judicial accounting.[