【摘要】：正法務(wù)會計(Forensic Accounting)最早出現(xiàn)于上世紀七十年代末的美國�！盕orensic”即“法庭的,用于法庭的”,顧名思義, 法務(wù)會計是指與法庭和法律有關(guān)的會計。我國著名的會計學(xué)者李若山認為,法務(wù)會計是指“特定主體運用會計知識財務(wù)知識審計技術(shù)與調(diào)查技術(shù),針對經(jīng)濟糾紛中的法律問題,提出自己的專家
[Abstract]:(Forensic Accounting) first appeared in the United States in the late 1970s. "Forensic", that is, "court, used in court", as the name implies, refers to the accounting related to the court and the law. Li Ruoshan, a famous accounting scholar in China, believes that forensic accounting refers to "specific subjects put forward their own experts in view of the legal problems in economic disputes by using accounting knowledge, financial knowledge, audit technology and investigation technology."
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【分類號】：D918.95-4;G642.0

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