| 论法务会计的行为边界及其职业领域 |
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| 引用本文： | 黎仁华. 论法务会计的行为边界及其职业领域[J]. 南京审计学院学报, 2010, 7(1): 51-58 |
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| 作者姓名： | 黎仁华 |
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| 作者单位： | 西南财经大学,会计学院,四川,成都,610074 |
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| 基金项目： | 四川省哲学社会科学“十一五规划”2008年度课题(SC08B19);;西南财经大学“211工程”第三期建设项目 |
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| 摘 要： | 确立法务会计行为边界具有十分重要的理论意义；法务会计的本质体现为一种专业会计行为；法务会计行为由法务会计判断、法务会计诉讼支持、法务会计鉴定三部分构成；依据法务会计行为内容界定法务会计的职业领域。
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| 关 键 词： | 法务会计 行为边界 职业领域 |
On the Behavior Boundary and the Occupation Field of Forensic Accounting |
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| LI Ren-hua. On the Behavior Boundary and the Occupation Field of Forensic Accounting[J]. journal of nanjing audit university, 2010, 7(1): 51-58 |
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| Authors: | LI Ren-hua |
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| Affiliation: | School of Accounting/a>;Southwestern University of Finance and Economics/a>;Chengdu 610074/a>;China |
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| Abstract: | It is of great theoretical significance to establish the behavior boundary of forensic accounting.The nature of forensic accounting is professional accounting.The forensic accounting consists of three parts:forensic accounting judgment,forensic accounting litigation support and forensic accounting identification.The occupation field is determined by the contents of forensic accounting. |
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| Keywords: | forensic accounting behavior boundary occupation field |
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