浅谈建立法务会计的重要性

发布时间：2018-04-28 19:01

本文选题：法务会计 + 重要性　；参考：《商业会计》2009年06期

【摘要】：法务会计,是特定主体综合运用会计学与法学知识以及审计方法与调查技术,旨在通过调查获取有关财务证据资料,并以法庭能接受的形式在法庭上展示或陈述,以解决有关法律问题的一门融会计学、审计学、法学、证据学、侦察学和犯罪学等学科的有关内容为一体的边缘科学。20世纪70年代末至80年代初,美国出现了大量内部股票舞弊案和储蓄信贷丑闻,使得现代法务会计在美国首先出现。随后美国、加拿大等国顺应市场需求,成立了全国法务会计师协会等机构。与此同时,许多国际会计公司,如德勤、毕马威等都在机构内部设立了专门的法务会计办公室,且法务会计人员的比重也在不断增加。欧美各国对法务会计的研究已取得了一定成绩,形成了较为完善的理论和实务操作体系。随着我国市场经济的发展,法律案件中经济案件的比率日益上升,法务会计在处理经济纠纷中的作用日趋明显,这就要求我们要尽快建立完善的法务会计体系,以发挥法务会计在经济生活中的重大作用。
[Abstract]:Forensic accounting refers to the specific subject's comprehensive use of accounting and legal knowledge as well as audit methods and investigation techniques, in order to obtain relevant financial evidence information through investigation and display or state in court in a form acceptable to the court. A borderline science that integrates the contents of accounting, auditing, law, evidence, reconnaissance and criminology to solve relevant legal problems. From the late 1970s to the early 1980s, A large number of internal stock fraud cases and savings and credit scandals occurred in the United States, making modern forensic accounting appear first in the United States. Subsequently, the United States, Canada and other countries to meet the needs of the market, set up the National Institute of Forensic Accountants and other institutions. At the same time, many international accounting companies, such as Deloitte and KPMG, have set up specialized forensic accounting offices within their institutions, and the proportion of forensic accountants is increasing. Some achievements have been made in the study of forensic accounting in Europe and America, and a relatively perfect system of theoretical and practical operation has been formed. With the development of market economy in our country, the ratio of economic cases in legal cases is increasing day by day, and the role of forensic accounting in dealing with economic disputes is becoming more and more obvious, which requires us to establish a perfect forensic accounting system as soon as possible. In order to play a major role of forensic accounting in economic life.
【作者单位】：江苏金冠立体停车系统工程有限公司;扬州大学;
【分类号】：D918.95

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