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会计职业与法律职业的关系,作为会计与法律关系的一部分,在国际上越来越成为一个热门话题。有两个似乎相互矛盾的因素引发了人们对这个问题的关注:一是80年代以来会计职业面临的诉讼爆炸以及诉讼中的一些非理性因素,引起了会计界对法律界的不满;二是80年代以来会计职业咄咄逼人的发展态势,似乎在不断蚕食法律职业的领地,招致了后者的强烈反应。从国际层面来看,尽管会计师事务所与律师事务所部在逐渐成为一个跨专业的职业组织,但是,以
The relationship between the accounting profession and the legal profession, as a part of the relationship between accounting and law, has become a hot topic in the world. There are two seemingly contradictory factors that have aroused people’s attention on this issue: First, the accounting profession has faced the explosion of litigation and some irrational factors in the litigation since the 1980s, causing the accounting circles’ dissatisfaction with the legal community; the other is 80 The aggressive career development of the accounting profession since the age seems to be constantly encroaching on the territory of the legal profession, which has led to the latter’s strong reaction. At the international level, although accounting firms and law firms are gradually becoming a multi-disciplinary professional organization,