摘要
法务会计是我国正在建设和发展的一个新兴会计领域。推动我国法务会计发展的外部动力包括以下几方面:会计法治变迁的强制有效性与会计信息市场的完善是法务会计发展的制度变迁动力;产权变革数量化的确定与会计规制的协调成为法务会计发展的法制推动力;法律真实与会计真实的对接构成法务会计发展的社会需求推动力。
Forensic accounting, a new branch of accounting under construction in China, is promoted by several external driving forces. The mandatory effectiveness of accounting ruled by law and the improvement of accounting information market are the driving force of system reform in forensic accounting. The definition of quantified property right changes and the coordination of accounting rules are the legal driving force. The connection of legal liability and accounting liability is the driving force of social demand.
出处
《西南交通大学学报（社会科学版）》
2005年第5期134-137,共4页
Journal of Southwest Jiaotong University(Social Sciences)
基金
2003年西南财经大学校管重点课题(03Z51)
关键词
法务会计
制度变迁
产权变革
社会需求
forensic accounting
system reform
property right changes
social demand
