法务会计与司法会计辨析

我国会计理论界对法务会计的定义尚无统一定论.本文通过比较研究,认为法务会计并非是在会计帐务处理中运用法规法条的会计, 而是法务会计人员运用会计专业知识针对民事案件与刑事案件中与会计相关的法律问题,提出专家性鉴定意见.通过对法务会计和司法会计进行比较辨析,得出结论:司法会计是法务会计在我国发展的具体形式.

A Comparison Between Forensic Accounting and Judicial Accounting

Forensic Accounting is a hot topic in accountancy circle recently. But there is no concrete conclusion to the definition of forensic accounting. Through comparison and research work, this article draws the conclusion: forensic accounting, a combination of law and accountancy, is a special subject that forensic accountants use accounting skills to investigate and analyze law problem in civil and criminal suits to provide financial evidence orienting to a court of law in a view of an expert opinion. The forensic accounting is not the accountancy which use law to deal with account, and judicial accounting is the practical style of forensic accounting in China.