Abstract: Forensic accounting and fraud examination belong to different fields.We make efforts to identify the confusion between the theory of forensic accounting and that of fraud examination and analyze the reasons for the forming of the "theory of confusion".We introduce the research results by Chinese academia,which identify the differences between the two theories,and point out that because the activities of forensic accounting and fraud examination are quite different,the confusion of the two theories will result in errors in practice and will harm the future of Chinese forensic accounting and audit.We also analyse the misunderstanding and misleading of the theory of "legal accounting",which comes from foreign "theory of confusion".

Key words: forensic accounting, fraud examination, forensic accounting identification, legal accounting

摘要： 司法会计理论与舞弊审计理论分属不同学科。介绍中外将司法会计理论与舞弊审计理论的混同情况,探明中外形成"混同理论"的不同原因,并重点介绍了中国学界将司法会计理论与舞弊审计理论进行分野的研究成果,指出由于司法会计活动与舞弊审计活动性质不同的两类社会活动,两者理论的混同会导致社会实践的错误,最终会对中国的司法会计事业和审计事业带来危害。同时,揭示了"法务会计"理论出于国外"混同理论"的来源,分析了"法务会计"研究者对司法会计理论的误解。

关键词: 司法会计, 舞弊审计, 司法会计鉴定, 法务会计