证据是法律的生命。上个世纪中后期以来,财务舞弊引起的法律争端越来越多,而财务会计作为一门专业性比较强的学科,律师们在寻求有关财务会计方面的证据时往往力不从心。因此,上世纪末,一种融会计师与律师为一体的新兴职业——法务会计,从哈佛刚登上历史舞台,便立即引起人们的广 Evidence is the life of law. Since the middle and late of the last century, there have been more and more legal disputes caused by financial fraudulence. As a relatively professional subject, financial lawyers often find themselves unable to find evidence of financial accounting. Therefore, at the end of the last century, a newly emerging professional-accountant accountant integrating lawyers and lawyers, immediately attracted a large audience from Harvard’s history stage