司法會計研究
畢業論文
司法會計研究
摘要：司法會計是當代產生的由法學與會計學相融合的邊緣學科，是會計學科的1個新領域，加強對司法會計的研究，將有利于溝通會計領域與法律之間的聯系，盡管我國當前對司法會計的研究尚處于1個摸索的階段，但加強對司法會計的理論研究，將司法會計作為未來會計研究的方向之1，不僅能健全會計市場、完善會計體系，將有助于我國社會主義市場經濟的法制建設更趨完善，而且還能對經濟市場條件下的司法會計實務起到積極的指導作用。本文就司法會計的涵義、對象、職能、原則、方法、鑒定體系等幾個基本問題進行初步地探討。
關鍵詞：司法會計；司法會計職能；司法會計原則；司法會計鑒定體系
Forensic Accounting Research
Abstract: That the judiciary accountant is the present age creations looks at and appraises the frontier branches of science fusing , is a frontier of accountant discipline from science of law and accounting。Reinforce the research to judiciary accountant, Such does research beneficial to linking the connection law accountant between the accountant field and law up, The theory reinforcing to judiciary accountant although our country still is in a stage trying to find out currently to judiciary accountant research, studies , the accountant looks on the judiciary as one of the direction that the future accountant studies, not only being able to improve the accountant marketplace , perfect accounting system, the legal system building will be helpful to our country socialist market economy tends towards the judiciary accounting practice under perfect, and can to economy marketplace condition more getting up to active directive function. In this passage, it has a plain investigation and discussion about the judiciary accountant implication, marriage partner, function, principle, method, the field identifying several fundamental problems.
Keywords: judicial accountant; the function of judicial accountant; the principle of judicial accountant; the Appraisal system of judicial accountant.
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