法律和会计作为市场经济的两大卫士,随着经济的发展结合日益紧密。近年来,随着经济案件的不断增加,需要会计师参与法庭辩论、诉讼、调解和仲裁的案件日益增多。特别是在涉及民事赔偿责任时,迫切需要由独立的专业人员从会计与法律角度出发,对有关会计信息或相关事件做出一个专业鉴定,以保证处理结果的客观与公正。法务会计人员提供的诉讼支持服务越来越受到社会公众的认可和关注。故此,会计学与法学相结合的一门边缘学科--法务会计,开始被广泛关注。文章从法务会计的含义,在我国的现状以及如何发展法务会计等角度进行了分析和阐述。 Law and accounting as the two guardian of the market economy, with the development of economic integration increasingly close. In recent years, as economic cases continue to increase, the number of cases requiring accountants to participate in court debates, litigation, conciliation and arbitration is on the rise. In particular, when it comes to civil liability, there is an urgent need for an independent professional to make a professional assessment of relevant accounting information or related events from an accounting and legal point of view in order to ensure the objectivity and fairness of the outcome. The litigation support services provided by forensic accountants are more and more recognized and concerned by the public. Therefore, accounting and law combined an edge discipline - forensic accounting, began to be widely concerned. The article analyzes and expounds the meaning of forensic accounting, the status quo in our country and how to develop forensic accounting.