１ 诉讼会计的涵义及 在西方国家的发展 诉讼会计（Ｆｏｒｅｎｓｉｃ　Ａｃｃｏｕｎｔｉｎｇ），也译为法务会计，是西方国家于二十世纪八十年代初，为适应市场经济的发展和法律制度的日趋完善而产生的一个会计新领域。它既不同于以往的一般会计工作，又异于一般的政府审计、独 1 The meaning of litigation accounting and the development of forensic accounting in western countries are also translated as forensic accounting, which was produced by western countries in the early 1980s to adapt to the development of market economy and the perfection of legal system A new area of ​​accounting. It is different from the previous general accounting work, but also different from the general government audit and independence