司法会计研究

司法会计研究
 
摘要：司法会计是当代产生的由法学与会计学相融合的边缘学科，是会计学科的1个新领域，加强对司法会计的研究，将有利于沟通会计领域与法律之间的联系，尽管我国当前对司法会计的研究尚处于1个摸索的阶段，但加强对司法会计的理论研究，将司法会计作为未来会计研究的方向之1，不仅能健全会计市场、完善会计体系，将有助于我国社会主义市场经济的法制建设更趋完善，而且还能对经济市场条件下的司法会计实务起到积极的指导作用。本文就司法会计的涵义、对象、职能、原则、方法、鉴定体系等几个基本问题进行初步地探讨。

关键词：司法会计；司法会计职能；司法会计原则；司法会计鉴定体系

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.