当前司法会计理论研究存在的突出问题及其对策

由于我国司法会计理论研究起步始于检察机关,也比较集中于检察机关,具有比较注重查账实务总结,理论层次界线不太明显和易与相邻理论混淆等一些特点,比较容易出现以表象代替本质、以个别代替总体、抽象常与具体矛盾和盲目扩张排斥友邻等一些欠妥之处,因而在方法上应当遵循宜清不宜糊、宜小不宜大、宜细不宜粗、宜简不宜繁、宜缓不宜急、宜宽不宜窄和宜实不宜虚等主要原则。

Typical Problems of Present Theoretical Research of Forensic Accounting

Our forensic accounting theory,which started from procuratorial organs,focuses more on audit practice.It does not have an obvious boundary and is easily mixed up with other relevant theories.It often takes the surface as the nature,the individual as the general,and mixes the abstract with the detail.Considering these problems,we should carry out our research in the principle of being clear rather that vague,being small rather that big,being simple rather than complex,being wide rather than narrow and being practical rather than ideological.