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法学会计是西方国家随着经营环境的复杂化、经济纠纷的多样化以及经济犯罪手段越来越高明,在司法实践中逐步发展起来的一个新的会计领域。在西方国家一般称为诉讼会计。近几年来,随着我国改革开放的不断深入和市场经济的飞速发展,经济案件不断增加,需要会计师参与法庭辩论、调解和仲裁的案件日益增多,特别是在涉及民事赔偿责任时,迫切需要由独立的专业人员从会计和法律角度出发,对有关会计信息或相关事项做出一个专业鉴定,以保证处理结果的客观与公正。本文根据西方会计学者对法学会计的论述,就法学会计的有关问题作一下简要的介绍。
Law accounting is a new accounting field gradually developed in the judicial practice in Western countries with the complicated business environment, the diversification of economic disputes and the increasingly sophisticated means of economic crimes. In Western countries generally known as litigation accounting. In recent years, with the deepening of China’s reform and opening up and the rapid development of the market economy, the number of economic cases has been on the rise. There is an increasing need for accountants to participate in court debates, conciliation and arbitration. In particular, when civil liability is involved, Independent professionals from the accounting and legal perspective, on the accounting information or related matters to make a professional identification, in order to ensure the objectivity and fairness of the outcome. This article based on the Western accounting scholars on the accounting theory of law, the legal accounting issues related to make a brief introduction.