摘  要：法务会计是将会计学和经济法学、审计学融于一体的交叉性课程。当今社会，随着会计信息繁杂化，经济犯罪频发，法务会计随之产生。自十八大提出法治中国以来，经济社会对法务会计的需求更强烈。但法务会计在我国发展期间较短，理论研究还居于初级阶段。仍存在着法务会计相关法律制度不够完善，法务会计管辖范围不明确，缺乏法务会计专业资格认证体系，会计主体专业能力较差等问题。因此存在较大发展空间，需要完善法务会计法律法规建设，明确法务会计业务管辖组织机构，加强建设法务会计专业资格认证体系，开展法务会计理论研究、注重法务会计人才培养。本论文在讨论了法务会计内涵的基础上，分析了我国法务会计的发展现状和我国构建法务会计的重要性。66875

毕业论文关键词：法务会计、必要性、问题分析、完善措施

Abstract:Forensic accounting is the accounting and economic law, auditing into one of the crossover programs. In today's society, with the complexity of accounting information, economic crimes are frequent occurred and consequential forensic accounting . Since the Eighteen National Congress of the CPC put forward the rule of law Chinese , the social economic needs of the forensic accounting is more intense. But the development of the forensic accounting in China is in shorter period, the theoretical research is in the initial stage. There are still not perfect the relevant legal system of Forensic Accounting.Forensic accounting jurisdiction is not clear, there is the lack of professional qualification certification system of Forensic Accounting and the problems of poor ability of accounting subject. So there is a big space for forensic accounting's development, the needs to improve the legal construction of the accounting laws and regulations , clear the forensic accounting jurisdiction organization, strengthen the construction of  accounting professional qualification certification system,carry out the research of forensic accounting theory and pay attention to the forensic accounting personnel training.This paper discusses the basic of connotation of forensic accounting, and analyses of the current situation of the development of forensic accounting in China and the importance of the construction of forensic accounting in China.

Keywords: forensic accounting, necessity, problem analysis, improvement measures

目  录

1  引言 3

1.1  研究的背景 3

1.2  研究的意义 3

2  法务会计概述 4

2.1  法务会计的理论概述 4

2.2  实现法务会计控制的必要性 4

3  法务会计实施中存在的问题分析 5

3.1  法务会计相关法律制度不完善 5

3.2  法务会计管辖范围不明确 5

3.3  缺乏法务会计专业资格认证体系 6

3.4  会计主体专业能力差 6

4  加强和改进法务会计应当采取的措施 7

4.1  完善法务会计法律法规建设 7

4.2  明确法务会计业务管辖组织机构 7

4.3  加强建设法务会计专业资格认证体系 8

4.4  开展理论研究，注重人才培养