有关法务会计(Forensic Accounting)的理论研究及实践由来已久,但对其理论研究的结论大多基于经验认识。而基于社会广域视角下的法务会计理论定位应着眼于其本源产生的社会性特点。那么法务会计就应是一种在会计信息成为“公共产品”时的终极监督,这种监督具有对会计和审计再监督的性质,目标是使会计信息这一“公共产品”的客观性、公允性得到高度保证。其职能则表现为专业查证职能、终极监督职能以及服务职能。 Forensic Accounting has a long history of theoretical research and practice, but the conclusions of its theoretical research are mostly based on experience. However, the positioning of forensic accounting theory based on the perspective of social wide area should focus on the social characteristics of its origin. Then forensic accounting should be the ultimate supervisor when accounting information becomes “public good”, with the nature of re-oversight of accounting and auditing with the goal of making accounting information “public good” Objectivity, fairness are highly guaranteed. Its functions are manifested as a professional verification function, the ultimate supervisory function and service functions.