The legal system construction cannot catch up with the social development . the discrepancy rose from the public anticipation to the accountant and auditor encounter the lawsuits frequency 法务会计正是为了适应市场经济下法制建设的需要而发展起来的一个新兴的会计领域。
In the last section i consider how to take advantage of the useful part of international forensic accounting to set up the framework of chinese forensic accounting 第五节研究了国际法务会计报告的特征和内容。第四章论述的是借鉴国际法务会计构建中国法务会计体系框架的设想。
Thanks to the long efforts of the faculty , the school has established its particular research areas , specifically , accounting standards , corporate finance , auditing theory and forensic accounting 经过多年努力，学院在会计准则、公司理财、审计理论与方法、法务会计等领域已形成研究特色。
Forensic accounting is a new embranchment of accounting which stems from the development market and lax . nowadays , its servings also have been expanding continuously 法务会计是在市场经济和法制化发展过程中产生的会计学分支,它是会计学与法学相结合的边缘学科,也是当前会计学界研究的一个热点。
5 . the forensic accounting expert witness . this thesis points out that china ought to set up the system of expert witness to deal with the change of our justice 本文分析了普通法系下的专家证人制度和我国当前的鉴定人制度,指出我国司法审判体制的改革要求建立法务会计专家证人制度,并提出了构建法务会计专家证人制度的初步构想。
The first part is the introduction of this article . account for the motivation , innovation and the significance of the cpa forensic accounting progress in our country . the second part studies the basic theories in forensic accounting 本文旨在对注册会计师的法务会计业务相关问题做深入的研究,以期对我国发展注册会计师的法务会计业务做出一定的贡献。
This thesis introduces the concepts made by accounting scholars , and then tries to give a concept to forensic accounting . 2 . there are two realms of forensic accounting ; they are litigation support and investigation accounting 法务会计的本义与诉讼和审判密切相关,但随着经济和法制的发展,其服务内容已不仅局限于诉讼活动,还扩展到纠纷、仲裁、等其他法律活动。
This thesis try to study the correlative issues of forensic accounting in the realm of litigation support , and attempt to set up the system of forensic accounting expert witness . this thesis tries to analyze these problems : 1 因此,本文试图通过对法务会计的基本理论进行研究,重点分析法务会计在诉讼支持活动中的相关问题,并尝试着构建我国的法务会计专家证人制度。
It has been a regular phenomenon that western accountants offer many kinds of consultations to the arbitration and litigations ; indeed they can bear witness to their party as the expert witness in the courtroom . at present , china needs forensic accounting to deal with the litigations which relate to financial problems 法务会计人员可参与各种涉及财务事项的经济纠纷、仲裁和诉讼活动,为当事人提供包括分析财务证据、制定诉讼策略,作为专家证人在法庭上发表专家意见也是法务会计人员一项重要的服务内容。
