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随着我国市场经济的不断发展与健全,传统司法会计的局限和缺点开始逐渐暴露出来,我国开始探索市场化的第三方法务会计模式。现今,我国的法务会计行业仍缺乏一套专门的制度规范来指导与约束,行业的发展存在很多问题。本文主要研究法务会计制度规范主要涉及的准入制度规范、责任制度规范、报告制度规范、鉴定意见采信制度规范四个方面,在基于英美法系国家和大陆法系国家的不同法务(司法)会计模式的区别和联系的基础上,探讨如何构建适合我国经济、政治、法律与文化环境的法务会计制度规范。
With the constant development and improvement of the market economy in our country, the limitations and shortcomings of the traditional judicial accounting are gradually exposed. Our country has started to explore the market-oriented third-party accounting method. Nowadays, the legal accounting profession in our country still lacks a set of specialized system norms to instruct and restrict. There are many problems in the development of the industry. This article mainly studies four aspects of the legal system of accounting and accounting mainly including the standard of admittance system, the standard of responsibility system, the standard of report system and the criterion of admissibility of appraisal opinion. Based on the four different aspects of the legal system of forensic accounting, On the basis of the difference and connection between the two modes, how to construct the legal system of legal accounting that is suitable for the economic, political, legal and cultural environment of our country.