| 浅谈我国注册法务会计师制度的构建 |
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| 引用本文： | 许东霞,徐倩倩.浅谈我国注册法务会计师制度的构建[J].商业经济(哈尔滨),2013(3):98-100. |
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| 作者姓名： | 许东霞 徐倩倩 |
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| 作者单位： | 渤海大学管理学院,辽宁锦州,121000 |
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| 摘 要： | 法务会计,是会计学和法学相交叉的边缘性学科。法务会计具有法律服务性、法律事项性、调查取证性、价值量化性等特征。构建我国注册法务会计师制度,必须认真贯彻实施1994年1月1日起施行的《中华人民共和国注册会计师法》,并在此基础上完善相关的法律法规体系建设。同时,借鉴国际法务会计经验,我国应大力推进注册法务会计师协会组织建设;建立注册法务会计师的资格认证制度;构建和不断完善注册法务会计师职业道德规范体系。
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| 关 键 词： | 法务会计 注册法务会计师 制度构建 |
Building a Registered Forensic Accountant System |
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| XU Dongxia
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XU Qianqian.Building a Registered Forensic Accountant System[J].Business Economy,2013(3):98-100. |
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| Authors: | XU Dongxia XU Qianqian |
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| Institution: | XU Dongxia,XU Qianqian |
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| Abstract: | Forensic accounting is a subject integrating accountancy and law.Forensic accounting possesses the features involving law service,law-related items,investigation for evidence and quantified value.To build a system for registered forensic accountants in China,the Registered Accountant Law of PRC enforced since January 1st,1994 must be thoroughly implemented,and on this basis,completing the construction of relative laws and regulations.In addition,learning from foreign experience,China shall vigorously advance the establishment of registered forensic accountant societies,set up a qualification certification system,and build and improve a professional ethical system for registered forensic accountants. |
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| Keywords: | forensic accounting registered forensic accountants system construction |
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