浅议法务会计
摘要
随着市场经济的发展和法制体系的完善，会计面临的环境变得越来越复杂，会计范围无论在广度上，还是深度上都得到了较大的扩展，会计要发展就必须适应这一社会特征的需要。同时，在我国法制建设过程中也遇到了许多与会计相关的问题，急需法务会计理论的指导。在这种情况下，综合会计学和法学于一身的法务会计因其在法制的市场经济中发挥的作用而逐渐受到重视。本文归纳、评述了国内外学者对法务会计理论的研究成果，分析了法务会计产生的必要性、理论结构及其发展现状，并对我国如何开展法务会计理论研究和加强法务会计建设等进行了初步探讨，认为法务会计为我国会计领域展示了令人鼓舞的发展前景，是市场经济发展的必然趋势，将越来越为社会所必需。
关键词：法务会计；市场经济；会计；法律
On the Forensic Accounting
ABSTRACT
With the development of the market economy and the improvement of legal system, the environment which accounting faces becomes more and more complicated. Accounting scope has obtained greater expansion in both the breadth and the depth. If accounting wants to be developed, it has to meet the needs of social characteristics. Meanwhile, we are also encountering many problems related to accounting in the course of constructing our country’s legal system. In this case, the comprehensive accounting and the legal science in the forensic accounting, gradually attaches more importance because of it’s function which displays in the legal system market economy. This paper induces, narrates and comments the domestic and foreign scholar’s research results on forensic accounting theories. Also, it analyzes the necessity of the come-into-being of forensic accounting, structure of the theories and its development present situation which accounting produces, and also carries on the preliminary discussion on how to carry out the fundamental research and strengthen the forensic accounting to construct in our country and so on. Furthermore, forensic accounting for our country’s accounting field shows the encouraging development prospect; it is the inexorable trend of economic development of the market, will become more and more essential to society.
Keywords：forensic accounting; market economy; accounting; law
