随着我国市场经济的不断发展 ,市场对于法务会计 (forensicaccounting)的需求也日趋强烈 ,其中 ,对于法务会计中的诉讼支持 (litigationsupport)的需求则显得尤为突出。本文从安然事件中的法律诉讼出发 ,分析了美国法务会计在诉讼过程中的作用。并以此事件为基础 ,阐述了法务会计在当前新形势下的重要功能以及保证该作用有效发挥的重要外部条件。通过对美国安然事件的分析 ,笔者就如何发展我国法务会计 ,提出了具体的措施与对策。 With the continuous development of our country’s market economy, there is an increasing demand for forensic accounting in the market. Among them, the demand for litigations support in forensic accounting is particularly prominent. Based on the legal proceedings in Enron, this article analyzes the role of American forensic accounting in litigation. Based on this incident, this article expounds the important functions of forensic accounting under the current new situation as well as the important external conditions for ensuring its effective development. Through the analysis of Enron in the United States, the author puts forward specific measures and countermeasures on how to develop forensic accounting in our country.