当前司法会计理论研究存在的突出问题及其对策

中国司法鉴定 ›› 2011 ›› Issue (1): 62-64.

当前司法会计理论研究存在的突出问题及其对策

杨为忠

上海市杨浦区人民检察院，上海 200090

收稿日期:2009-04-23 出版日期:2011-01-15 发布日期:2022-07-22
作者简介:杨为忠（1959-），男，高级检察官，高级会计师，主要从事司法会计鉴定工作。

Typical Problems of Present Theoretical Research of Forensic Accounting

YANG Wei-zhong

Yangpu District People’s Procuratorate Office， Shanghai 200090， China

Received:2009-04-23 Published:2011-01-15 Online:2022-07-22

摘要/Abstract

摘要：

由于我国司法会计理论研究起步始于检察机关，也比较集中于检察机关，具有比较注重查账实务总结，理论层次界线不太明显和易与相邻理论混淆等一些特点，比较容易出现以表象代替本质、以个别代替总体、抽象常与具体矛盾和盲目扩张排斥友邻等一些欠妥之处，因而在方法上应当遵循宜清不宜糊、宜小不宜大、宜细不宜粗、宜简不宜繁、宜缓不宜急、宜宽不宜窄和宜实不宜虚等主要原则。

关键词: 司法会计, 理论研究, 方法, 原则

Abstract:

Our forensic accounting theory， which started from procuratorial organs， focuses more on audit practice. It does not have an obvious boundary and is easily mixed up with other relevant theories. It often takes the surface as the nature， the individual as the general， and mixes the abstract with the detail. Considering these problems， we should carry out our research in the principle of being clear rather that vague， being small rather that big， being simple rather than complex， being wide rather than narrow and being practical rather than ideological.

Key words: forensic accounting, theory research, methods, principle

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