会计要适应市场经济环境的需要,法务会计正是在这种背景下产生的。法务会计始于20世纪70年代末的美国,我国对该领域的研究始于20世纪末,目前尚处于起步阶段,是个极具开发价值的会计新领域。本文在归纳、评述国内外学者对法务会计理论的研究成果的基础上,对我国如何开展法务会计理论研究和大力培养法务会计人才等进行了初步探讨,并说明它将成为21世纪最热门职业之一。 Accounting to meet the needs of the market economy environment, forensic accounting is precisely in this context. Forensic accounting began in the United States in the late 1970s. Our country’s research in this field began at the end of the 20th century and is still in its infancy. It is a new field of accounting with great development value. This paper summarizes the domestic and foreign scholars on the forensic accounting theory research results, based on how to carry out our forensic accounting theory and vigorously cultivate forensic accounting personnel were discussed, and shows that it will become the hottest career in the 21st century one.