构建我国法务会计人才培养模式  

Constructing Cultivation Pattern of the Qualified Forensic Accounting Persons in our Country

作　　者：郑琼[1] 周志平[1] 

机构地区：[1]江汉大学商学院,武汉430056

出　　处：《江汉大学学报（社会科学版）》2008年第2期72-76,共5页Journal of Jianghan University(Social Science Edition)

基　　金：湖北省教育厅2006年人文社会科学项目"我国法务会计人才培养模式研究"(2006Y254)

摘　　要：随着我国市场经济的快速发展,经济纠纷、经济案件中所涉及的财务会计问题越来越多,迫切需要法务会计人员从会计和法律的专业角度进行调查、取证和鉴定,为法庭提供专家意见。但我国法务会计理论研究滞后、从业人员素质不高、法务会计人才严重匮乏,远远不能满足日益增长的法务会计需求。由于法务会计与财务会计有较大区别,因此,我国应加强法务会计建设,强化法务会计理论研究,并针对我国法务会计的现状,构建学历教育、在职教育和社会教育三位一体的法务会计人才培养模式,以培养具有中国特色的、多层次的、复合型法务会计人才。With the rapid development of the market economy in our country, more and more problems concerning finance accounting in economic disputes and economic cases need the forensic accountants to investigate, take evidence and appraise from the special point of accounting, and law so as to provide the law courts with the expert opinions. But the theoretic research of the forensic accounting in our country is lagging. The persons concerning the field are unqualified. And the quantity of the forensic accountants is sufficient and couldn＇ t meet the increasing need for the forensic accountants. Owing to the differences between forensic accounting and the finance accounting, we should improve the way of cultivating forensic accountants and strengthen the research of the forensic accounting theory. In connection with the present state of forensic accounting in our country, we should construct triune cultivating method education with record of formal schooling, professional education and social education in order to cultivate the multi-layer and compounding qualified forensic accounting persons.

关 键 词：法务会计 财务会计 法务会计人才 学历教育 在职教育 社会教育 

分 类 号：D912.29[政治法律—民商法学]