摘要
法务会计是一个结合会计学、法学、审计学等数个学科领域的交叉学科,它是治理财务舞弊的最佳方法。本文通过对科龙案件的分析,指出法务会计在我国的发展虽已初具规模,但仍存在一些问题,如无完善的理论体系和制度,宣传不到位,缺少实践。最后,针对这些问题提出推进法务会计的理论研究,建立完善的制度,大力宣传法务会计和逐步推广其业务的策略。
Forensic accounting is a combination of several disciplines of accounting,law,audit and other cross-disciplinary.It is the best way to control the financial fraud.Through an analysis of Kelon cases,this paper points out forensic accounting is developing rapid in China.However,there still exist some problems,such as a incomplete theoretical system and principles,the inadequate publicity,lack of practice etc.Finally,aiming at these problems,this paper puts forward suggestions on carrying out a theoretical study on forensic accounting,establishing perfect system,promoting forensic accounting vigorously and extending its business strategy gradually.
出处
《内蒙古财经大学学报》
2013年第1期75-78,共4页
Journal of Inner Mongolia University of Finance and Economics
关键词
法务会计财务
舞弊诉讼
支持发展成果
Forendic accounting Financial
fraud Litigation
support Development results
