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本文在对法务会计的观点进行分类、评述基础上,探讨了法务会计的起因及其内涵,认为法务会计是为处理涉及财产权益的诉讼或非诉讼法律事项依法提供专家证据、专家辅助和专业咨询的会计服务活动。
Based on the classification and review of forensic accounting, this paper explores the causes and connotation of forensic accounting. It holds that forensic accounting is to provide expert evidence, expert assistance and professional counseling to deal with lawsuits involving property rights or non-litigation matters according to law Accounting Services Activities.