法务会计是特定主体依据会计学与法学知识,运用审计与调查的方法,通过调查获取有关会计证据资料,解决有关法律问题的一门融会计学、审计学、法学、证据学、调查学、犯罪学等学科内容于一体的新兴边缘学科。法务会计的概念包含三个方面:一是代表国家进行执法的司法部门,要 Forensic accounting is a specialized subject based on accounting and legal knowledge, the use of audit and investigation methods, access to relevant accounting evidence by investigating data to solve the legal issues related to a combination of accounting, auditing, law, evidence, investigation, crime Science and other disciplines in one of the emerging edge discipline. The concept of forensic accounting includes three aspects: First, the judiciary that performs law enforcement on behalf of the state,