摘要
经济的发展与社会的进步,对复合型会计人才的培养提出了新的要求。当前,结合我国市场经济发展及其对人才的需要,在高校开设法务会计专业,大力培养法务会计人才已是大势所趋。论述了法务会计的发展历程、定义及特征,分析了高校设置法务会计专业的必要性,介绍了美国高校法务会计人才培养的现状及特征,最后就我国高校培养法务会计人才模式进行了探讨。
The development of economics and society has raised new requirements for cultivating talents with mixed abilities.Currently,to establish a specialty of forensic accounting in higher education and train forensic accountants with great effort,are not only the prevailing trend,but also meeting the needs for talents in China's market economic environment.The paper starts with the development,definition and characteristics of forensic accounting,and analyses the necessity of establishing the major of forensic accounting in higher education,then introduces the present situation and characteristics of forensic accountant's training in higher education in the United States,at last,discusses the training model of forensic accountant in China's higher education.
出处
《集美大学学报（教育科学版）》
2009年第2期75-79,共5页
Journal of Jimei University：Education Science Edition
关键词
会计学
法务会计
人才培养
accounting
forensic accounting
cultivating talents
