司法会计与法务会计融合性之探析

Research on Integration of Judicial Accounting and Forensic Accounting

司法会计与法务会计都是法律与会计的交叉边缘性学科。由于历史渊源、适用范围、主体要求以及适用的诉讼程序和启动程序等方面存在不同而有所区别。但随着时间的推移和时代的发展,各自的弊端日益显露。为了更好地发挥作用,彼此应不断借鉴并走向融合。

Judicial accounting and forensic accounting are cross marginal disciplines of law and accounting. Because of the historical origin, application scope, the main requirements and applicable procedure and procedure start and so on, judicial accounting and forensic accounting are different. But with time's passing-by and social development, the disadvantages have become increasingly apparent. These two accounting to play the better role in the practice,constantly learn from each other and move toward integration.