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

摘要：

法务会计是近年由英美法系国家传入我国的新事物。目前我国法务会计理论研究存在着种种误区，缺乏相应的法务会计制度性实践，法务会计人才培养也与市场需求脱节。法务会计不同于司法会计，它们根基于不同的司法体制和诉讼模式。法务会计的理论研究和实践探索必须立足于国情，与我国具体的诉讼、证据制度和司法行政体制相适应。

关键词: 法务会计, 司法会计, 诉讼, 证据, 鉴定