法务会计的研究演进、热点追溯与前景展望  

The Research Evolution,Hotspot Tracking and Outlook of Forensic Accounting

作　　者：李小龙 Xiaolong Li(School of Accountancy,Lanzhou Technology and Business College,Lanzhou 730101,China)

机构地区：[1]兰州工商学院会计学院,甘肃兰州730101

出　　处：《财务与金融》2024年第4期48-58,共11页Accounting and Finance

基　　金：甘肃省教育厅教学成果培育项目;兰州工商学院校级教改项目(LGSJG20230);兰州工商学院校级重点教改项目(LGSJG202401)。

摘　　要：法务会计对治理经济犯罪、防范财务舞弊、维护市场秩序方面具有不可替代的作用。近年来受到国内外会计学和法学界学者们的广泛关注,研究成果颇为丰厚。为了更好的提炼法务会计的研究现状与特点、研究热点、发展困境以及未来研究方向,做好企业合规经营与风险治理,通过知识图谱与主题分析法,以中国知网在1999年1月至2024年6月间收录的1550篇学术文献为研究样本,运用CiteSpace文献可视化分析软件,分别从研究主题、研究机构、关键词共现、关键词聚类、关键词年度突变等方面开展研究。研究显示,法务会计在我国的研究与发展分别经历了起步阶段、发展阶段、衰退阶段;法务会计的研究热点包括法务会计人才培养、会计与法律服务、司法鉴定、财务舞弊、公司治理、会计法律风险、国际贸易与反倾销、内部审计、商业伦理等诸多方面,研究前景广阔;但是近年来,我国法务会计的发展面临着行业协会缺失、人才培养缺乏特色、数字技术应用不足等问题。为了突破发展瓶颈,提高企业可持续发展能力,法务会计的发展应当适应数字经济的变革,建立健全相关法律,完善技术鉴定标准,加强法务会计复合型人才培养。同时,应不断完善财会监督体系,促使企业合规经营。Forensic accounting plays an irreplaceable role in controlling economic crimes,preventing financial fraud and maintaining market order.In recent years,it has received extensive attention from accounting and law scholars both domestically and internationally,resulting in a wealth of research findings.To better extract the current research status and characteristics,research hotspots,development challenges,and future research directions of forensic accounting,as well as to enhance enterprise compliance management and risk governance,this study utilizes knowledge mapping and thematic analysis.Using CiteSpace literature visualization software,1,550 academic papers collected by CNKI between January 1999 and June 2024 are used as research samples.The study examines research topics,research institutions,keyword co-occurrence,keyword clustering,annual keyword changes,and other aspects.The research indicates that forensic accounting in China has undergone three phases:the initial stage,the growth stage,and the decline stage.Its research hotspots include areas such as the cultivation of forensic accounting talent,accounting and legal services,judicial identification,financial fraud,corporate governance,accounting legal risk,international trade and anti-dumping,internal auditing,and business ethics,among others.Despite its broad prospects,the development of forensic accounting in China faces challenges,including the absence of professional associations,lack of distinctive talent cultivation,and insufficient application of digital technology.To break through these development bottlenecks and enhance the sustainable development capabilities of enterprises,forensic accounting should adapt to the digital economy transformation.It is essential to establish and improve relevant laws,refine technical appraisal standards,and strengthen the training of interdisciplinary forensic accounting professionals.Furthermore,continuous improvement of the financial supervision system is necessary to ensure enterprises operate in compliance wit

关 键 词：法务会计 文献分析 财会监督 财务舞弊 

分 类 号：F239.4[经济管理—会计学]