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随着我国市场经济的发展及经济活动越来越复杂,其经济纠纷及犯罪也相应增多,在纠纷的解决和犯罪的调查与审理中,会大量涉及到财务与会计问题,法律和会计作为市场经济的卫士因此结合得日益紧密。法务会计作为二者融合所产生的边缘学科也成为会计界近期研究的热点,法务会计人员提供的诉讼支持服务也越来越受到社会公众的认可和关注。法务会计理论框架的构建将为法务会计实践指明方向,并推动法务会计在我国健康有序的发展。
With the development of the market economy and the increasingly complicated economic activities in our country, the economic disputes and crimes have also increased correspondingly. In the process of dispute resolution and crime investigation and hearing, a large number of financial and accounting issues are involved, and laws and accounting as the market Therefore, the union of economic guards is getting closer and closer. Forensic accounting as a fusion of the two marginal disciplines also become the focus of recent research in accounting, forensic accountants to provide litigation support services are also increasingly recognized and concerned by the public. The construction of the forensic accounting theory framework will point out the direction of forensic accounting practice and promote the healthy and orderly development of forensic accounting in our country.