法务会计基本理论要素定位

法务会计作为我国新兴的会计学科,其业务飞速拓展与执业能力的矛盾,充分反映出对相关理论的迫切需求。本文以现有法务会计理论文献为依据,通过分析与论证,对法务会计的属性、主体、目标、内容、方法、证据等基本性内容进行了定位,以期为推动我国法务会计理论与实践的良性发展提供参考。

Research on the Location of the Basic Theory Elements of the Forensic Accounting

The Forensic Accounting is a new emerging profession in our country, the contradiction between rapid development of its service and the disciple of a master ability reflects fully that the correlation theories is demanded urgently. This paper is on the basis of existing method and the theory literature, through the analysis and the proof, studies the attribute, main body, goal, content, method, evidence of forensic accounting , so as to give some references to impel development of its theory and practice.