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司法会计涉及到法律与会计等多门学科,从其门类而言应属于应用会计学的分支。目前国内的司法会计人员通常是司法机关中配备的会计工作人员及会计师事务所、审计师事务所的相关人员,很多人即便是会计审计专业毕业,但是因为在上岗后并未接受系统的司法会计专业知识培训,存在法律知识缺乏、工作专业能力不高等问题,无法高质量的完成司法会计工作,加之现代社会信息化的发展,要求我们必须要重视司法会计信息化人才的培养工作。
Judicial accounting involves many disciplines, such as law and accounting. It should belong to the branch of applied accounting in terms of its categories. At present, domestic judicial accountants are usually staffed by accounting personnel in judicial departments and personnel of accounting firms and auditing firms. Many of them even graduated from accounting and auditing major, but because they did not accept the system of judicial accounting Professional knowledge training, lack of legal knowledge, lack of professional competence and other issues, unable to complete high-quality judicial and accounting work, combined with the development of modern social information requires us to attach importance to the cultivation of judicial accounting information personnel.