法务会计在经济纠纷中的应用研究

法务会计是特定主题综合运用会计学与法学知识,以及审计方法与调查技术,旨在通过调查获取财务证据,在法庭上陈诉以解决法律问题的一门科学。然而,法务会计在实践中的却面临着人才缺乏,法务会计案例缺乏,法务会计在企业的应用极少等问题。我国应加强对法务会计的理论研究,培养法务会计人才,建立注册法务会计师资格的考试制度,制定法务会计准则,明确会计师事务所的主体地位,从而更好地发挥法务会计在经济纠纷中的作用。

The Application of Forensic Accounting in Economic Disputes

Forensic accounting is a branch of learning that resolve legal problems by presenting the investigated financial evidence in courts,concerning a comprehensive use of accounting and laws,auditing methods and investigative techniques on a specific subject.In fact,problems such as a short supply of forensic accounting talents,less cases involving forensic accounting,and rare application in enterprises still exist in practice.China shall enhance the theoretical study on this subject,foster more talents in this field,establish a certificate examination system for registered accountants,formulate forensic accounting criteria,and legalize the principal status of accountancy firms for forensic accounting to play a better role in economic disputes.