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随着我国市场经济的快速发展,社会转型的不断加快,经济犯罪率高居不下,尤其以财务会计舞弊为手段的经济犯罪案件较为突出,公、检、法、司迫切需要能够胜任财务会计资料核查、鉴定的专业人才。司法会计鉴定机构、会计师事务所等部门也需要大量的既懂会计又熟悉法律的复合型人才。这就需要对司法会计专业的人才培养模式的特征有清晰的认识,要注重模式的创新,提高培养出的人才与现实需要的切合度,使培养出的司法会计类专业人才更加合格。
With the rapid development of China’s market economy and the continuous acceleration of social transformation, the rate of economic crime remains high. In particular, the economic crime cases with financial accounting fraud as the means are prominent, and the departments of public security, prosecution, law and administration urgently need to be competent in checking the financial accounting data , Identification of professionals. Judicial accounting appraisal agencies, accounting firms and other departments also need a large number of both understand accounting and familiar with the law of complex talents. This requires a clear understanding of the characteristics of the personnel training model of the judicial professional accounting, pay attention to the innovation of the model, improve the relevance between the trained personnel and the actual needs, so that the training of the professional accounting professionals more qualified.