我国高等教育培养法务会计人才的探讨
发布时间：2019-05-09 19:07
【摘要】：正法务会计(Forensic Accounting)最早出现于上世纪七十年代末的美国。”Forensic”即“法庭的,用于法庭的”,顾名思义, 法务会计是指与法庭和法律有关的会计。我国著名的会计学者李若山认为,法务会计是指“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,提出自己的专家
[Abstract]:(Forensic Accounting) first appeared in the United States in the late 1970s. "Forensic", that is, "court, used in court", as the name implies, refers to the accounting related to the court and the law. Li Ruoshan, a famous accounting scholar in China, believes that forensic accounting refers to "specific subjects put forward their own experts in view of the legal problems in economic disputes by using accounting knowledge, financial knowledge, audit technology and investigation technology."
【作者单位】：
【分类号】：D918.95-4;G642.0
本文编号：2473009
[Abstract]:(Forensic Accounting) first appeared in the United States in the late 1970s. "Forensic", that is, "court, used in court", as the name implies, refers to the accounting related to the court and the law. Li Ruoshan, a famous accounting scholar in China, believes that forensic accounting refers to "specific subjects put forward their own experts in view of the legal problems in economic disputes by using accounting knowledge, financial knowledge, audit technology and investigation technology."
【作者单位】：
【分类号】：D918.95-4;G642.0
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