近年来,随着美国的安然、意大利的帕玛拉特等国际大公司的财务丑闻不断曝出,人们对法务会计更加重视,法务会计市场日益火暴。根据《美国新闻与世界报道》的跟踪调查,法务会计位居21世纪20个最热门职业的首位。但是,作为一个新的职业或学科,人们对其认识仍较为模糊,尤其是在我国,起步较晚,实践运用面狭窄。本文就法务会计的有关理论知识,在我国发展的必要性及发展中存在的问题和对策进行了相关的探讨。 In recent years, as the financial scandals of international corporations such as Enron in the United States and Parmalat in Italy continue to emerge, people pay more attention to forensic accounting and the forensic accounting market is increasingly fierce. According to a follow-up survey by U.S. News and World Report, forensic accounting ranks first among the 20 hottest jobs in the 21st century. However, as a new job or discipline, people are still vague about their understanding, especially in our country, which started later and has a narrow practical application. This article discusses the relevant theoretical knowledge of forensic accounting, the necessity of its development in our country and the existing problems and countermeasures in its development.