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法务会计准则建设的探讨
引用本文:邓晴晴. 法务会计准则建设的探讨[J]. 财会通讯, 2006, 0(11)
作者姓名:邓晴晴
作者单位:厦门大学管理学院 福建厦门361005
摘    要:法务会计在财务调查、财务损失计算等领域发挥了巨大作用。为了对法务会计服务进行规范,必须建立相关准则。美国、加拿大等国家已经行了许多有益的探索。我国的法务会计起步较晚,目前尚缺乏相应的执业规范。为了提高我国法务会计的工作质量,保护相关各方的合法利益,必须建立相应准则对法务会计进行规范。本文在借鉴其他国家法务会计规范的基础上,结合我国法务会计的现状,就建立我国法务会计准则的有关问题进行了探讨。

关 键 词:法务会计  准则体系  基本准则

On Forensic Accounting Standards
Deng Qingqing. On Forensic Accounting Standards[J]. Communication of Finance and Accounting, 2006, 0(11)
Authors:Deng Qingqing
Abstract:Forensic Accounting plays an important role in financial investigation,financial losses calculation and other areas. To norm forensic accounting,the related standards should be built up. Till now,the United States,Canada and other countries have already stretched forward beneficially. As the forensic accounting in our country appearing late,lacking the corresponding standards,we should also build up the standards to improve our country's working quality and protect the related parties .This paper discusses the issues about the establishment of forensic accounting basing on other countries' standards of forensic accounting and combining our country's status now.
Keywords:Forensic accounting Standard system Basic standards
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