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21世纪的中国,将是一个法治越来越健全的国家,同时会计也将面临越来越复杂、越来越完善的法律环境。传统的会计方法、财务管理又一次面临新的挑战,以会计理论和法学理论为基础,融会计学与法学为一体的法务会计是个极具开发价值的会计新领域。本文立足于规范的系统分析,文章从二个方面对法务会计进行相关研究:第一部分概述了法务会计的相关概念。第二部分论述了法务会计存在的问题,及解决这些问题的建议。
In the 21st century, China will become a country with more and more rule of law. At the same time, accounting will face an increasingly complex and ever-improving legal environment. Traditional accounting methods and financial management are once again facing new challenges. Based on the theories of accounting and jurisprudence, forensic accounting, which integrates accounting and jurisprudence, is a new field of accounting with great development value. This article is based on the normative systematic analysis. The article carries on the related research to forensic accounting from two aspects: The first part summarizes the related concepts of forensic accounting. The second part discusses the problems existing in forensic accounting and the suggestions to solve these problems.