The law serves accountant's definitionIn 1982 Francis C.Dykeman method will serve accountant in itsmonograph to define used accountant for chartered accountant thetechnology and the method, awakened the lawsuit for the customer andattorney to provide the crops the order. In March, 1998 Bi Mawei theaccounting firm was "corrupts practices served accountant with the lawaccountant" at the seminar in the Hong Kong convention subject, servedthe law accountant to define for "through as well as to has notsolved to the financial skill utilization the question investigationmethod, the evidence rule one kind of accountant which unified withthis the discipline". American Accountant scientist G.jack Bologna andRobert J.Lindquist, served accountant to the law to make the simpleexplanation. Thought the law serves accountant is utilization relatedaccountant the knowledge, the relevant law question relations carrieson to the financial item in solid with processing, and provides thecorrelation for the court the evidence, no matter these courts are thecriminal aspect or the civil aspect. I am serve the accounting conceptfrom 20 century's ends introductions law, but the theory servesaccountant's understanding existence to the law to be called the bigfirewood, until now also does not have completely to achieveconsistently, Yu Jingzhong thought: The law serves accountant'sessence is utilizes accountant according to the legal specialstipulation the specialized knowledge and the skill, to each kind oflegal economical standard and the economic limit standard process andthe report result carries on the computation in the economicalmanagement and in the economical movement process, the examination,the analysis, recognized utilization discipline. 戴德 is bright,Zhou Hua believed: How does the law serve accountant is pays attentionto accountant the occupation effectively to fulfill the professionalright which the law entrusts with, through provides in the existinglegal frame all to be advantageous to the standard and protectsaccountant the occupation legal basis, the strengthened occupationstandard system binding force, helps accountant the professionalpublic figure or the organization advocated the lawful right, reducesthe legal liability which brings about by the professional risk,supports accountant the occupation display society to be wealthy itthe role function. Li Reshan and so on believed that, the law servesaccountant is the specific main body utilizes accountant theknowledge, the financial knowledge audit technology and theinvestigation technology, in the person team economic dispute legalmatter, proposed own expert opinion took the legal appraisal or anemerging profession which testifies in the law. We thought the sendingaccountant's concept may applies two aspects from the disciplinetheory and the material object to come solid: Looked from thediscipline angle that, the law serves accountant is adapts the marketeconomy to need, take accountant the theory and the legal sciencetheory as the foundation, fuses accountant and the legal science forthe remains emerging edge discipline; Truthfully the angle lookedthat, the law serves accountant is two big intermediary platforms -chartered accountant and attorney's bridge and the link, meets themarket economy legal system standard need, a legal standard is acriterion, take accountant the material as the foundation, accountantwhich processing involves the legal laws and regulations the item orproposes the expert opinion technical method to in the economicdispute legal matter.