题目

英语翻译
随着经济组织的不断扩大和其内部结构复杂化,经济组织之间的联系更加紧密,而伴随的是经济纠纷趋于多样化和复杂化,经济犯罪的形式越来越隐蔽.司法机关与此相适应的审查所涉及的领域更为广泛,审查相关的业务量也成倍地增加,对审查技巧的要求更高.从法务会计最早的出现就可以证明这一点.为满足社会需要,法务会计应运而生.法务会计的成因及涵义法务会计的产生原因我们可以归结为以下几点：
（1）单纯会计知识的局限使得现代会计控制力不足.
（2）会计量化标准的不严格和证明程度的乏力.
（3）法律实践促使法务会计的产生和发展.
（4）现代审计功能的弱化.
因此,为满足社会需要,法务会计应运而生.关于法务会计的定义,从实务来看,法务会计是指由精通会计与法律的专业人员运用会计专业知识以及对未决事项的调查方法,对财务事项中的有关法律问题的关系进行解释与处理,并给法庭提供相关证据,进行法律鉴定的一门学科；从学科角度看,法务会计是适应市场经济需要的、以会计理论和法学理论为基础、融会计和法学于一体的一门交叉学科.

提问时间：2021-01-06

答案

With the enlargement of forms and complexity of internal structure, economic orgnizations have gained closer ties with each other, which follows diversification and intricacy of economic controversies and concealment of economic crimes. Corresponding investigations done by judicial branches widely involves in more fields, which doubles the volume of business and raises the requirements for techniques. The earliest apperance of forensic accounting must have proven it. Forensic accounting emerges in need of social demands, and thus, the root and meaning of it   can be concluded as follows:

Pure knowledgement limits the controlling of contemporary social accounting;

A quantity standard of accounting is less-stringent and lacks testifying degree;

The enforcement of legal practice;

The weakening of modern audit function.

Therefore forensic accounting emerges in need of social demands. From the practical point of view, forensic accounting means the survey methods of professional knowledge and unsolved business used by experts on accounting and law; the explanation and arrangement for the financial affairs related with the law and then providing the court some relevant evidences for legal tests. From the subjet point of view, it is a interdisciplinary science in need of social demands, based on the theory of acccounting and law, mixing the science of law together with accountancy.