法务会计:财务报告舞弊的克星  

Forensic Accounting:A Sharp Sword of Governance Finance Report Fraud

作　　者：温美琴[1] 

机构地区：[1]南京财经大学会计学院,江苏南京210003

出　　处：《南京财经大学学报》2008年第1期65-68,共4页Journal of Nanjing University of Finance and Economics

基　　金：南京财经大学基金项目"法务会计研究"的后续研究成果(项目编号:B0417)

摘　　要：市场经济对两种职业非常依赖,一种是律师,一种是会计。有人说正是它们支撑着当今世界的运行秩序。本文在分析我国几家上市公司会计舞弊案例的基础上,探讨了在我国发展法务会计的必要性,并进一步阐述了我国法务会计的现状及发展前景。Market Economy very depends on two kinds of professions: One is lawyer,another is accountant.Somebody says it is them to prop up the movement order of world economy today.This paper firstly analyzes some cases of financial report fraud of listed companies in China,the necessity of constructing forensic accounting and its existing situation are then discussed,finally, This paper evaluates raises several issues about forensic accounting for future study.

关 键 词：会计 法律 市场经济 法务会计 

分 类 号：F234[经济管理—会计学]