法务会计是一门融合会计学、审计学、证据学和法学等内容的交叉学科,体现了会计学与时俱进的时代特征。近年来,我国理论学者对法务会计的定义仍存在较大分歧,甚至将法务会计同司法会计相混淆。因此,本文将梳理法务会计的定义,从概念的本源和法律环境出发分析法务会计同司法会计的联系,并依据法务会计的性质与特征思考其对企业管理所发挥的积极作用。 Forensic accounting is an interdisciplinary blend of accounting, auditing, evidence and jurisprudence, which embodies the characteristics of the times of the times of accounting. In recent years, the theoretical scholars in our country still have big differences in the definition of forensic accounting, and even confuse forensic accounting with judicial accounting. Therefore, this article will sort out the definition of forensic accounting, starting from the origin of the concept and the legal environment to analyze the relationship between forensic accounting and judicial accounting, and based on the nature and characteristics of forensic accounting to think about its positive role in business management.