随着社会的发展和经济的进步,复杂的市场经济环境给企业带来了更多的风险,也给其提出了更高的要求,而且近年来由于人为因素和其他主客观因素使得企业舞弊问题日益突出,资本市场中会计法律责任问题也日渐频繁,所以法务会计这一科学逐渐得到了社会公众的关注,成为了相关工作人员重点研究的课题之一,所以对法务会计的理念和制度进行探讨是十分必要的。 With the development of society and economic progress, the complex market economy environment has brought more risks to enterprises and also put forward higher requirements for them. In recent years, the problem of corporate fraud has been caused by human factors and other subjective and objective factors The problem of legal liability in accounting is becoming more and more frequent in the capital market. Therefore, the science of forensic accounting has gradually attracted the attention of the general public and has become one of the key topics for the staff concerned. Therefore, the concept and system of forensic accounting are discussed Is very necessary.