1.会计领域的法律知识。涉及民法、刑法和行政法规,目前法务会计这门知识已基本成型。2.会计文化知识。构成本土文化在会计行为、会计观念和职业道德上的基础,解释诸如为什么中国的会计人员习惯会计制度形式,而不习惯会计准则形式,中国的会计准则为什么是政府制定而不是民间制定这类问题。 1. Legal knowledge in the field of accounting. Involving civil law, criminal law and administrative regulations, forensic accounting this knowledge has been basically formed. 2. Accounting culture knowledge. Constitute the basis of local culture in terms of accounting behavior, accounting concept and professional ethics. Explain why Chinese accountants are accustomed to the accounting system and are not accustomed to accounting standards. Why are Chinese accounting standards formulated by the government rather than the private sector? .