或许，美国经验中更值得关注的是，《欺诈与法务会计的教育与培训：面向教育机构、相关组织、教师与学生的指引》为法务会计课程的标准化设计提供了范本，为后续高校在这一领域的跟进与向前推演创建了平台，同时，该
或许，美国经验中更值得关注的是，《欺诈与法务会计的教育与培训：面向教育机构、相关组织、教师与学生的指引》为法务会计课程的“标准化”设计提供了范本，为后续高校在这一领域的跟进与向前推演创建了平台，同时，该课程范本具有充分灵活性，高校可结合自身条件确定适当的项目类型并选择课程。美国高校的多形式、多层次的教学实践充分体现了这一点，其多元教育模式具有共通之处，那就是正视当前社会对法务会计专门人才紧迫需求的现实，充分认识并尊重法务会计的多学科交叉属性，并且遵循后续人才储备特征与潜在职业路径的规律而灵活设计项目，由此使法务会计成为高校中“一块不断取得进步的领地，一门吸引学生重新选择会计的完美学科类型，一道铲除社会中欺诈顽疾并重塑公众信心的利器”［14］。
在未来，高校法务会计教育或作为特色内容渐次融合于当前已有的传统会计（审计）课程中，或开设单独一门或若干门课程（选修或必修性质）以普适反欺诈教育，或开发专门的学历或学位教育项目培养专门合格人才。“作为传统会计教育与会计职业中一个非常重要却被忽略的领域，会计职业回避其责任已经过久，我们正在为此付出代价。”［14］而这一学科的建设需要会计学、法学、计算机科学、刑事司法、经济学、企业管理与信息系统等多学科的交融与合作，参与其中的各方也均将从该多学科的合作中取得更多发展［15］。参考文献：
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［责任编辑：黄燕］
Study on Current Forensic Accounting in American Higher Education
CHEN Yangyang
Abstract: The investigation and litigation services provided by forensic accounting are two key complements to traditional auditing. In order to cultivate qualified professionals, the forensic accounting education in U.S.colleges have evolved from offering one single curriculum to various types of certificate or degree education. The model curriculum in fraud and forensic accounting offered by West Virginia University has accumulated plenty of experience, and can provide valuable insights to higher education of forensic accounting.
Key Words: forensic accounting education; higher education; the United States; judicial accounting; fraud check
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