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我国现在大量滋生的证券舞弊案件迫切需要法务会计的介入,法务会计与传统的司法会计具有诸多的不同,使司法会计功能得到进一步延伸。我国发展建设法务会计需要全面认识和扩展法务会计的职业范围,立足法务会计专业人才的培养,增强法务会计制度层面的研究以及加紧制定法务会计行业的相关标准。
There is an urgent need for the involvement of forensic accounting in the securities fraud cases that are now bred in large numbers in our country. There are many differences between forensic accounting and traditional judicial accounting, so that the functions of judicial accounting are further extended. The development and construction of forensic accounting in our country need to comprehensively understand and expand the scope of forensic accounting occupation, foster the cultivation of forensic accounting professionals, enhance the research on forensic accounting system level and stepping up the formulation of relevant standards of forensic accounting profession.