摘要
法务会计是对法务会计实践的理性认知,是法务会计职业的规律性总结,是由法务会计的法律环境、定性、定职、定位、定向、任务类别及方法、主体及特征、客体及内容、法律依据等构成的知识体系。
Forensic accounting is the rational cognition of forensic accounting practice, and it is also the regular sum- mary of its profession. Forensic accounting is the cognitive system of its various components and their intrinsic relation- ship. Forensic accounting includes its environment, quality, job orientation, allocation, categories and methods of tasks, its main body and characteristics, its object and contents and its basis.
出处
《税务与经济》
CSSCI
北大核心
2007年第6期64-65,共2页
Taxation and Economy
关键词
法务会计
调查会计
诉讼支撑公计
定性
定住
forensic accounting
investigation accounting
litigation supporting accounting
nature
orientation
