法系不同 本质相同——对司法会计与法务会计的认识  

Different Law Systems,but the Same Essence——Understanding of Judicial Accounting and Forensic Accounting

作　　者：赵如兰[1] 

机构地区：[1]云南财经大学会计学院,云南昆明650221

出　　处：《中国司法鉴定》2010年第4期75-76,共2页Chinese Journal of Forensic Sciences

摘　　要：我们不能简单总结司法会计与法务会计的区别,应将其放在特定的法律环境中进行分析。司法会计与法务会计最根本的区别在于法律渊源即法系基础不同,但其本质相同,都是同一种技术学科在不同法律体系下的不同实现与发展;目标相同,都是为法庭提供财务会计方面的证据;理论依据相同,采用的也都是基本相同的技术方法。The distinction between judicial accounting and forensic accounting should not be analyzed simply,but in a specific legal environment.The most fundamental difference between the two lies in the different sources of law or different basis of legal systems.With the same kind of technical disciplines adopted in different legal systems,they are essentially the same.They have the same aim to present evidence about financial accounting for a court,and they have the same theoretical bases and technical methods.

关 键 词：司法会计 法务会计 比较 

分 类 号：F234[经济管理—会计学]