法务会计及其人才培养初探

法务会计是应市场经济的发展、经济活动的复杂化而产生的一门新型的“复合型”边缘学科和特殊职业。与传统会计相比,法务会计具有服务主体广泛、执行业务职能涉及法律多层、服务重点鲜明、会计实务双重等特点。法务会计是一个具有广泛发展空间的行业,需要更高层次的综合素质人才。培养造就合格的法务会计人才是我国高校及会计职业教育的一项重要而长期的任务。

Forensic Accounting and Its Professional Training

Law affair accounting is a complex fringe subject and special job generated with the development of market economy and the complication of economic activities. Law affair accounting has some following characteristics: extensive serve subject, practice involved multi-law, distinct serve point, and double accounting practice, etc. Law affair accounting is a profession with extensive develop space and needs more high-level specialized person.It is and important and long-term task for universities and accounting professional education to train the qualified law affair accountant.