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法务会计是适应市场经济的需要而产生的。70年代末,始于美国,我国对于法务会计的研究始于20世纪末,现处于起步阶段。社会主义市场经济需要法务会计,需要借鉴西方国家的经验,研究法务会计理论,并应用于指导我国的法务会计实践,培养法务会计人才,建立健全法务会计制度,建立具有中国特色的法务会计。
Forensic accounting is to adapt to the needs of the market economy arising. In the late 1970s, it began in the United States. Our study of forensic accounting began in the late 20th century and is now in its infancy. The socialist market economy needs forensic accounting. It is necessary to learn from the experience of western countries, study forensic accounting theory, and use it to guide the practice of forensic accounting in our country, cultivate forensic accountants, establish and improve forensic accounting system, and establish forensic accounting with Chinese characteristics.