我國高等教育培養(yǎng)法務(wù)會(huì)計(jì)人才的探討
發(fā)布時(shí)間：2019-05-09 19:07
【摘要】：正法務(wù)會(huì)計(jì)(Forensic Accounting)最早出現(xiàn)于上世紀(jì)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(huì)計(jì)是指與法庭和法律有關(guān)的會(huì)計(jì)。我國著名的會(huì)計(jì)學(xué)者李若山認(rèn)為,法務(wù)會(huì)計(jì)是指“特定主體運(yùn)用會(huì)計(jì)知識(shí)財(cái)務(wù)知識(shí)審計(jì)技術(shù)與調(diào)查技術(shù),針對經(jīng)濟(jì)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."
【作者單位】：
【分類號(hào)】：D918.95-4;G642.0
本文編號(hào)：2473009
[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."
【作者單位】：
【分類號(hào)】：D918.95-4;G642.0
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