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。因此,大力发展法务会计,建立精通会计和审计知识、熟悉相关法律、掌握审计和调查技术、具有良好的沟通技巧、掌握计算机和信息技术,具有高尚职业道德的法务会计队伍就尤为必要。笔者认为,要建立高素质的法务会计队伍,应从以下几方面着手: 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. Therefore, it is especially necessary to vigorously develop forensic accounting, establish proficient accounting and auditing knowledge, familiar with relevant laws, master auditing and investigation techniques, have good communication skills, master computer and information technology, and have a high professional ethics. The author believes that to establish a high-quality forensic accounting team, should proceed from the following aspects: