淺議法務會計 摘要 隨著市場經濟的發展和法制體系的完善，會計面臨的環境變得越來越復雜，會計范圍無論在廣度上，還是深度上都得到了較大的擴展，會計要發展就必須適應這一社會特征的需要。同時，在我國法制建設過程中也遇到了許多與會計相關的問題，急需法務會計理論的指導。在這種情況下，綜合會計學和法學于一身的法務會計因其在法制的市場經濟中發揮的作用而逐漸受到重視。本文歸納、評述了國內外學者對法務會計理論的研究成果，分析了法務會計產生的必要性、理論結構及其發展現狀，并對我國如何開展法務會計理論研究和加強法務會計建設等進行了初步探討，認為法務會計為我國會計領域展示了令人鼓舞的發展前景，是市場經濟發展的必然趨勢，將越來越為社會所必需。 關鍵詞：法務會計；市場經濟；會計；法律 On the Forensic Accounting ABSTRACT With the development of the market economy and the improvement of legal system, the environment which accounting faces becomes more and more complicated. Accounting scope has obtained greater expansion in both the breadth and the depth. If accounting wants to be developed, it has to meet the needs of social characteristics. Meanwhile, we are also encountering many problems related to accounting in the course of constructing our country’s legal system. In this case, the comprehensive accounting and the legal science in the forensic accounting, gradually attaches more importance because of it’s function which displays in the legal system market economy. This paper induces, narrates and comments the domestic and foreign scholar’s research results on forensic accounting theories. Also, it analyzes the necessity of the come-into-being of forensic accounting, structure of the theories and its development present situation which accounting produces, and also carries on the preliminary discussion on how to carry out the fundamental research and strengthen the forensic accounting to construct in our country and so on. Furthermore, forensic accounting for our country’s accounting field shows the encouraging development prospect; it is the inexorable trend of economic development of the market, will become more and more essential to society. Keywords：forensic accounting; market economy; accounting; law
