法务会计是一门新兴的学科和职业。目前,学界有关法务会计的实践范围主要集中于民商事领域,这从法务会计在社会生活中的活动空间可以得出结论。综合目前各国法务会计覆盖的业务范围,主要有:企业估值;保险事务;人身伤害和意外伤亡诉讼;婚姻家庭方面的争议。从程序角度考察,法务会计 Forensic accounting is a new discipline and occupation. At present, the academic practice of forensic accounting focuses mainly on the field of civil and commercial affairs, which can be concluded from the activity space of forensic accounting in social life. To sum up the scope of business currently covered by forensic accounting in various countries, there are mainly: the valuation of enterprises; insurance matters; litigation of bodily injury and accidental casualties; disputes over marriage and family. From procedural perspective, forensic accounting