法务会计是20世纪70-80年代发展起来的一门会计学与法学交叉的边缘学科,也是当代西方会计学和当代法学中一个非常重要的学术流派。因其视角新颖,方法独特和具有实际运用价值,因而引人注目,影响不断扩大,在法学界尤其在会计学界地位日益提高。在国际法务会计运动的迅猛推动下,我 Forensic accounting is an interdisciplinary branch of accounting and jurisprudence developed in the 1970s and 1980s. It is also a very important academic school in contemporary western accounting and contemporary jurisprudence. Because of its novel perspective, unique method and practical value, it attracts people’s attention and expands its influence continuously. It has been playing a more and more important role in the academic circles, especially in the accounting field. With the rapid promotion of the international legal accounting movement, I