法务会计的概念与特征探析  

The Concept and Features of Forensic Accounting

作　　者：董仁周[1] 

机构地区：[1]中国矿业大学管理学院,江苏徐州221008

出　　处：《南京审计学院学报》2011年第2期56-64,共9页journal of nanjing audit university

基　　金：湖南省2008年度哲学社会科学基金课题(08YBB331);湖南省教育科学"十一五"规划2008年度资助课题(XJK08BGD030);湖南财政经济学院2009年度课题(K2009036)

摘　　要：法务会计在美国出现后,已成为各国学者高度关注的研究领域,国内学界掀起了研究热潮,但对法务会计的认识存在争议。法务会计作为一门复合交叉学科进入中国后,研究者应结合国内实际,赋予其新的内涵和使命,逐步把它建设成具有中国特色、吸收其他国家学术与实务精华的本土化的学科、专业和新兴职业。以国内外相关理论为背景探讨法务会计的概念与基本特征十分必要。法务会计应界定为特定主体运用法律、会计、审计、评估等工具处理和解决不同主体财产的被非法侵占、损害赔偿、保值增值问题的社会专业活动。Since its emergence in America,forensic accounting has attracted great attention from scholars in various countries.There has been an upsurge in forensic accounting research in China,and disputes about it remain.As a complex cross discipline,forensic accounting should be endowed with new connotations and missions according to the present situation and local resources of China.We should gradually establish localized forensic accounting with Chinese characteristics,which absorbs academic and practical essence of other countries so that forensic accounting can become new professional activities.It is really necessary to explore the concept and basic features of forensic accounting against the background of related theories both home and abroad.It holds that forensic accounting is socio-professional activities in which specific subjects handle and solve the problems of illegal occupation,damages,and value maintaining and adding by employing laws,accounting,auditing and assessment.

关 键 词：法务会计 概念 特征 会计假账 司法会计 

分 类 号：D918.95[政治法律—法学]