| 浅议我国法务会计的发展 |
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| 引用本文： | 赵纯祥,蒲文燕.浅议我国法务会计的发展[J].十堰职业技术学院学报,2007,20(2):36-38. |
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| 作者姓名： | 赵纯祥 蒲文燕 |
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| 作者单位： | 中南财经政法大学,会计学院,湖北,武汉,430074 |
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| 摘 要： | 法务会计在经济发展过程中扮演着不可替代的角色,但法务会计在我国的发展十分缓慢,严重滞后于经济健康发展的需要。本文从辨析法务会计概念内涵入手,指出法务会计所具有功能作用及支持案件妥善处理的途径,并从理论研究、人才培养、制度建设以及实践等方面剖析了法务会计发展滞后的深层次原因,最后在此基础上提出了推进法务会计发展的5点对策。
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| 关 键 词： | 法务会计 调查会计 诉讼支持 |
| 文章编号： | 1008-4738（2007）02-0036-03 |
| 收稿时间： | 2007-02-02 |
| 修稿时间： | 2007年2月2日 |
On the development of forensic accounting in China |
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| ZHAO Chun-xiang,PU Wen-yan.On the development of forensic accounting in China[J].Journal of Shiyan Technical Institute,2007,20(2):36-38. |
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| Authors: | ZHAO Chun-xiang PU Wen-yan |
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| Abstract: | Forensic accounting plays an important role in the economic development of China.However,it falls far behind in meeting the demands of healthy economic development.The paper,starting from origins of forensic accounting,holds that forensic accounting is a professional accounting activity which works as a support to deal with law suits,with technical and social functions.It plays a central role in investigating accounting and lawsuit support.The factors which restrict the development of forensic accounting consist of the lag of theoretical research,the distempered training system of able persons,lack of institutional support,limited service items and the personnel engaged being of uneven quality.Therefore,the paper comes to the conclusion that China should take measures to enhance its theoretical research,cultivate able persons in forensic accounting,perfect its institutional system,promote practice on it and reinforce the cooperation of the related institutions in order to develop forensic accounting. |
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| Keywords: | forensic accounting investigating accounting litigation support |
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