摘要
法务会计是适应市场经济发展需要从英美法系国家引进的;而司法会计是在计划经济背景下,适应司法机关办理贪污案件的需要从大陆法系国家引进的。会计界和法律界从各自的角度对同一问题展开研究,从而产生了法务会计与司法会计,两者之间的区别缘于研究的经济背景和诉讼制度不同。
Both forensic accounting and judicial accounting are all just a new dual discipline combining accounting with law. The relation between them makes most researchers confused, The thesis analyzes their origins first, then concludes that accountant names the discipline forensic accounting while law circle names it judicial accounting from their respective professions. The differences between them are derived from the different economic environments and lawsuit systems.
出处
《财经理论与实践》
CSSCI
北大核心
2006年第2期71-74,共4页
The Theory and Practice of Finance and Economics
关键词
法务会计
司法会计
诉讼制度
Forensic Accounting
Judicial Accounting
Lawsuit Systems
