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法务会计与司法会计之比较
引用本文:张硕星.法务会计与司法会计之比较[J].天津市政法管理干部学院学报,2003,19(1):44-46.
作者姓名:张硕星
作者单位:天津市南开区人民法院办公室 天津300100
摘    要:知识经济时代已向我们快步走来,它将促使整个社会法制化的逐步完善。面对法制化社会的挑战,欧美各国于二十世纪先后开创了司法会计与法务会计,以应付日益严重的法制问题。在我国,法务会计应作为全面、正确贯彻新《会计法》的一个重要措施。通过分析法务会计与司法会计在中西方发展的现状,就法务会计与司法会计的联系与区别进行详细阐述,以期推动我国法制工作更上一个新台阶。

关 键 词:法务会计  司法会计  边缘学科
文章编号:1008-8393(2003)01-0044-04
修稿时间:2002年12月1日

Compar Forensic Acconnting with Judicial Aceounting
ZHANG Shu o-xing.Compar Forensic Acconnting with Judicial Aceounting[J].Journal of Tianjin Administrative Institute of Political Science & Law,2003,19(1):44-46.
Authors:ZHANG Shu o-xing
Abstract:With the development of knowledge economics,the legal system of whole so ciet y will become perfect gradually.Facing up to the c hallenge of the legal syste matic society,in the 20's century some countries in Europe and America have already created judicial accountin g and forensic accounting in order to deal wi th the increasingly seriou s lawful problems.In China,forensic accounting shou ld be one of the important measures carrying out the new'Accounting Law'.By an alysing the current situation of Chinese and western forensic accounting and jud icial accounting,the auther stu dies the common grounds anddiffer-ences betwee n them in detail to promo te the legal wok of our motherland.
Keywords:forensi c accouting  judicial accou nting  frontier subject  
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