摘要
法务会计在我国实务领域的运用日益增多,但在整体上由于发展时间较短,理论研究相对滞后,至今没有形成统一的认识,但法务会计在我国有着广阔的发展前景,是个极具开发价值的新领域。因此,我们更需要大力培养法务会计人才,推进法务会计理论体系的研究,进而用高水平的理论体系来指导和规范法务会计事业的发展。
Forensic Accounting is more and more used. But it＇s theory study is relatively drop behind so as to it cannot be accepted in a unitive viewpoint. Forensic account has a wide development future and is a new field with great value. Therefore. we need to make great efforts to fester person with forensic accounting ability, to promote study about theory structure of forensic account, so we can direct forensic accounting course with advanced theory. The article discuss forensic accounting from it＇s concept, aim, principle, assumption, procedure and method.
出处
《商丘职业技术学院学报》
2006年第6期35-36,共2页
JOURNAL OF SHANGQIU POLYTECHNIC
关键词
法务会计
经济诉讼
司法鉴定
forensic accounting
lawsuit about economic issue
judicial appraisal
