国际法务会计及其借鉴

International Juridical Accounting and Its Experiences

法务会计是一门以会计理论和法学理论为基础、融会计与法学于一体的新兴的边缘会计学科。法务会计涉及学科领域广,以经济纠纷中的法律问题为重点。其内容取决于法律法规体系的完善程度和法律、法规对经济活动、经济行为、资源、财产等规定的详细程度。为顺利开展法务会计,应加强宣传力度,提高人员素质,加强理论研究,完善司法体系,建立统一的法务会计鉴定技术标准。

Juridical accounting is a new marginal science that incorporates accounting and law. The juridical accounting involves a wide range of disciplines, and focuses on the juridical problems in economic disputes. Its content is determined by the degree of perfection of the law system and the degree of specification of the law system explaining the economic activities. To ensure a smooth implementation of the juridical accounting system, we should strengthen theoretic research, improve the quality of lawyers, complete the juridical system, and make a coherent technique standard.