关键词: 法务会计, 司法会计, 诉讼, 证据, 鉴定

Abstract:

Forensic accounting has just been introduced into China from countries under the Anglo-American legal system in recent years. Nowadays in China， there exist various misunderstandings on the research of forensic accounting theory， the lack of institutional practice of forensic accounting and the discrepancy between personnel training and market demand. Forensic accounting is different from judicial accounting in that they are based on different judicial systems and litigation modes. The study and practice of forensic accounting must be conducted according to China’s basic condition and be adapted to the specific litigation and evidence system and the judicial administrative system.  

Key words: forensic accounting, judicial accounting, litigation, evidence, identification