法务会计初探

发布时间：2018-04-11 07:56

本文选题：法务会计 + 财务会计　；参考：《商业会计》2005年08期

【摘要】：法务会计是特定主体运用会计知识、财务知识、审计技术与调查技术,针对经济纠纷中的法律问题,提出专家性意见作为法律鉴定或者在法庭上作证的一门新兴行业。它是会计的一门新兴学科。法务会计与其他会计形式的最大差别在于,法务会计所执行的工作及报告,都是为法庭服务的。法务会计研究对象是书证、物证、财务违法舞弊行为。法务会计鉴定结论是一种独立的诉讼证据,适用法律多样性。法务会计的任务是为认定犯罪事实、解决经济纠纷提供科学依据、为维护企事业单位自身权益提供有力的保护。
[Abstract]:Forensic accounting is a new profession in which a specific subject applies accounting knowledge, financial knowledge, auditing technology and investigation technology to the legal problems in economic disputes and puts forward an expert opinion as legal expertise or testifying in court.It is an emerging discipline in accounting.The biggest difference between forensic accounting and other forms of accounting is that forensic accounting performs work and reports that serve the courts.Forensic accounting research object is documentary evidence, physical evidence, financial fraud.The conclusion of forensic accounting is a kind of independent lawsuit evidence, which is applicable to various laws.The task of forensic accounting is to provide scientific basis for determining the facts of crime, to solve economic disputes, and to protect the rights and interests of enterprises and institutions.
【分类号】：D918.95

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