| 美国高校法务会计教育现状考察 |
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| 引用本文： | 陈秧秧.美国高校法务会计教育现状考察[J].南京审计学院学报,2012(1):91-97. |
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| 作者姓名： | 陈秧秧 |
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| 作者单位： | 华东政法大学国际金融法律学院,上海,201620 |
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| 基金项目： | 教育部人文社会科学研究青年基金，上海市第三期重点学科，上海市第四期本科教育高地建设项目，华东政法大学本科教学改革与发展研究项目 |
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| 摘 要： | 法务会计提供的调查与诉讼服务构成对传统审计的重要补充。为了培养合格的法务会计人才,美国高校法务会计教育已从单一课程设置向学历与学位教育等多类型系统范式演进。西弗吉尼亚大学主持的全美欺诈与法务会计课程标准化运动积累了丰富经验,可为法务会计高等教育的发展提供借鉴。
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| 关 键 词： | 法务会计教育 高等教育 美国 司法会计 欺诈检验 |
Study on Current Forensic Accounting in American Higher Education |
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| Authors: | CHEN Yang-yang |
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| Institution: | CHEN Yang-yang |
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| Abstract: | The investigation and litigation services provided by forensic accounting are two key complements to traditional auditing.In order to cultivate qualified professionals,the forensic accounting education in U.S.colleges have evolved from offering one single curriculum to various types of certificate or degree education.The model curriculum in fraud and forensic accounting offered by West Virginia University has accumulated plenty of experience,and can provide valuable insights to higher education of forensic accounting. |
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| Keywords: | forensic accounting education higher education the United States judicial accounting fraud check |
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