浅谈法务会计的作用

法务会计以其独特的专业角度,参与相关法律工作,能够迅速地辨别出财务事项的核心,并根据自身的工作经验与学科知识作出相关的责任认定,为冲突的双方作出合理的解释。法务会计在纪检监察办案、财务欺诈、职务犯罪等案件审理以及维护权力人权利的诉讼支持中都发挥着重要的作用,其功能是不可替代的。我国应结合国外的实例,建立适合我国基本国情的法务会计制度,以培养法务会计人才,在国内全面推广并加强宣传法务会计职业,使法务会计能够在我国法制建设中发挥更大作用。

The Role of Forensic Accounting

Forensic accountants participate in legal work with their unique professional perspective,identifying the core of financial matters rapidly and provide reasonable explanations for conflicts through making responsibility identification based on their own work experience and academic knowledge.Forensic accounting plays an important and irreplaceable role in trying the cases of discipline inspection,financial fraud and job-related crimes and in supplying litigation support for protecting the rights of an obligee.In order to give full play to forensic accounting in China's legal system construction,China may learn from foreign cases to establish the forensic accounting system which is suitable for the fundamental realities of the country,train forensic accounting talent,and popularize and strengthen the publicity of this vocation in the whole country.