本文關(guān)鍵詞： 法務(wù)會(huì)計(jì) 訴訟支持 法務(wù)會(huì)計(jì)人員　出處：《東北財(cái)經(jīng)大學(xué)》2010年碩士論文　論文類型：學(xué)位論文

【摘要】：法務(wù)會(huì)計(jì)是一種介于一般會(huì)計(jì)與審計(jì)之間,并滲透法律領(lǐng)域的特殊學(xué)科,它是特定的主體運(yùn)用會(huì)計(jì)知識(shí)、法學(xué)知識(shí)、審計(jì)技術(shù)與調(diào)查技術(shù),針對(duì)經(jīng)濟(jì)糾紛中的法律問(wèn)題,收集有關(guān)的會(huì)計(jì)證據(jù),提出自己的專業(yè)意見(jiàn)并以此作為法律鑒定依據(jù)的一門融多項(xiàng)學(xué)科為一體的邊緣性科學(xué)。二十世紀(jì)中后期,法務(wù)會(huì)計(jì)在西方國(guó)家迅速發(fā)展，，現(xiàn)已成為會(huì)計(jì)領(lǐng)域一個(gè)新的重要的服務(wù)方面。 我國(guó)的法務(wù)會(huì)計(jì)起步較晚,屬于新興的職業(yè),其運(yùn)用仍處于嘗試階段,主要是在法庭訴訟方面提供服務(wù)。目前,我國(guó)法務(wù)會(huì)計(jì)的理論研究比較薄弱,提出的理論大多數(shù)是以國(guó)外相對(duì)成熟的理論為基礎(chǔ)直接改進(jìn)而成,配套的法律法規(guī)操作性不強(qiáng),理論與實(shí)踐相脫節(jié),而且從事法務(wù)會(huì)計(jì)業(yè)務(wù)的人員素質(zhì)參差不齊,缺乏規(guī)范的工作程序。本文在此背景下,著重對(duì)法務(wù)會(huì)計(jì)現(xiàn)存問(wèn)題進(jìn)行研究,并結(jié)合典型案例具體分析,尋求完善我國(guó)法務(wù)會(huì)計(jì)的若干對(duì)策。 本文共分為五個(gè)部分。 第一部分為緒論,首先說(shuō)明了本文的研究背景和研究意義,然后通過(guò)對(duì)國(guó)內(nèi)外的相關(guān)文獻(xiàn)的對(duì)比分析提出自己的觀點(diǎn),最后闡明了本文的研究思路和研究方法。 第二部分為文獻(xiàn)綜述,該部分首先列舉了國(guó)內(nèi)外學(xué)者對(duì)法務(wù)會(huì)計(jì)所下的定義,并且進(jìn)一步將法務(wù)會(huì)計(jì)與司法會(huì)計(jì)、財(cái)務(wù)會(huì)計(jì)、獨(dú)立審計(jì)等相關(guān)學(xué)科加以比較。然后闡述了法務(wù)會(huì)計(jì)產(chǎn)生的動(dòng)因主要是為了適應(yīng)全球經(jīng)濟(jì)一體化、增強(qiáng)現(xiàn)代會(huì)計(jì)控制力度和增強(qiáng)現(xiàn)代審計(jì)功能的需要。最后分別介紹了法務(wù)會(huì)計(jì)在美國(guó)、加拿大和我國(guó)的發(fā)展?fàn)顩r。 第三部分,法務(wù)會(huì)計(jì)在我國(guó)面臨的問(wèn)題。該部分主要從理論研究、配套的法律法規(guī)、執(zhí)業(yè)技術(shù)標(biāo)準(zhǔn)和法務(wù)人員素質(zhì)等方面進(jìn)行探討。在提出我國(guó)法務(wù)會(huì)計(jì)面臨的問(wèn)題時(shí),結(jié)合典型案例進(jìn)行具體分析,從而使本文具有一定的針對(duì)性。 第四部分,完善我國(guó)法務(wù)會(huì)計(jì)的對(duì)策。根據(jù)上一部分中提出的我國(guó)法務(wù)會(huì)計(jì)現(xiàn)存問(wèn)題,從我國(guó)的實(shí)際情況出發(fā),結(jié)合具體案例,重點(diǎn)探討了完善我國(guó)法務(wù)會(huì)計(jì)的相應(yīng)對(duì)策,主要包括深化法務(wù)會(huì)計(jì)理論研究、加強(qiáng)法務(wù)會(huì)計(jì)的法律法規(guī)建設(shè)、制定法務(wù)會(huì)計(jì)鑒定技術(shù)標(biāo)準(zhǔn)、努力培養(yǎng)法務(wù)會(huì)計(jì)人員等具體措施。最后,對(duì)法務(wù)會(huì)計(jì)在我國(guó)的發(fā)展趨勢(shì)進(jìn)行展望。 第五部分,本文的結(jié)論與不足之處。 本文的目的主要在于通過(guò)介紹法務(wù)會(huì)計(jì)的相關(guān)內(nèi)容來(lái)反映我國(guó)法務(wù)會(huì)計(jì)的現(xiàn)存問(wèn)題和應(yīng)采取的相應(yīng)對(duì)策,從而促進(jìn)法務(wù)會(huì)計(jì)的快速發(fā)展,為社會(huì)主義經(jīng)濟(jì)秩序提供有力的保障。
[Abstract]:Forensic accounting is a special subject between general accounting and auditing, which permeates the field of law. It is a special subject that applies accounting knowledge, legal knowledge, audit technology and investigation technology to the legal problems in economic disputes. Collecting relevant accounting evidence, putting forward his own professional opinions, and taking this as the basis of legal identification, a borderline science that integrates many disciplines as a whole. In 20th century, forensic accounting developed rapidly in western countries. It has become a new and important service area in the field of accounting. Forensic accounting in our country starts late and belongs to a new profession. Its application is still in a trial stage, mainly to provide services in court proceedings. At present, the theoretical research of forensic accounting in China is relatively weak. Most of the theories put forward are directly improved on the basis of relatively mature theories from abroad, the supporting laws and regulations are not operable, the theory is out of touch with practice, and the quality of personnel engaged in forensic accounting is not uniform. Under this background, this paper focuses on the research on the existing problems of forensic accounting, and analyzes the typical cases in order to find some countermeasures to perfect the forensic accounting in our country. This paper is divided into five parts. The first part is the introduction, which first explains the research background and significance of this paper, then through the comparative analysis of the relevant literature at home and abroad, puts forward their own views, and finally clarifies the research ideas and methods of this paper. The second part is the literature review, this part lists the definition of forensic accounting institute made by domestic and foreign scholars, and further puts forward the definition of forensic accounting and judicial accounting, financial accounting. This paper compares independent auditing and other related disciplines. Then it explains that the motivation of forensic accounting is mainly to adapt to the global economic integration. Finally, it introduces the development of forensic accounting in the United States, Canada and China. The third part, the problems of forensic accounting in our country. This part mainly discusses from the aspects of theoretical research, supporting laws and regulations, technical standards of practice and the quality of forensic personnel. Combined with typical cases to carry out specific analysis, so that this article has a certain pertinence. Part 4th, the countermeasure of perfecting our country's forensic accounting. According to the existing problems of our country's forensic accounting put forward in the previous part, starting from the actual situation of our country, combining with the concrete cases, this paper mainly discusses the corresponding countermeasures of perfecting our country's forensic accounting. The main measures include deepening the theoretical research of forensic accounting, strengthening the construction of laws and regulations of forensic accounting, formulating technical standards for forensic accounting identification, striving to train forensic accountants, etc. Finally, The development trend of forensic accounting in China is prospected. Part 5th, the conclusion and deficiency of this paper. The purpose of this paper is to reflect the existing problems and corresponding countermeasures of forensic accounting in China by introducing the relevant contents of forensic accounting, so as to promote the rapid development of forensic accounting. To provide a strong guarantee for the socialist economic order.
【學(xué)位授予單位】：東北財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2010
【分類號(hào)】：D918.95

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 陳孝;法務(wù)會(huì)計(jì):理論結(jié)構(gòu)、起因、思考[J];財(cái)經(jīng)科學(xué);2003年S1期

2 陳建軍;提高法務(wù)會(huì)計(jì)報(bào)告證明力應(yīng)注意的問(wèn)題[J];財(cái)會(huì)通訊;2004年17期

3 張?zhí)K彤;;法務(wù)會(huì)計(jì)的要素淺析[J];財(cái)會(huì)通訊;2005年12期

4 李學(xué)茹;;法務(wù)會(huì)計(jì)相關(guān)問(wèn)題探究[J];財(cái)會(huì)通訊;2009年09期

5 王豐存;;新會(huì)計(jì)準(zhǔn)則下如何建立和完善企業(yè)內(nèi)部控制制度——基于杭蕭鋼構(gòu)案例的分析和探索[J];財(cái)政監(jiān)督;2009年18期

6 陳海鷹;朱衛(wèi)明;葉建平;;泄露內(nèi)幕信息罪、內(nèi)幕交易罪的若干問(wèn)題探析——由“杭蕭鋼構(gòu)案”展開(kāi)[J];法治研究;2008年03期

7 姜麗萍;關(guān)于會(huì)計(jì)新領(lǐng)域——法務(wù)會(huì)計(jì)的探索[J];北方經(jīng)貿(mào);2004年06期

8 戴德明,周華;法務(wù)會(huì)計(jì)若干基本問(wèn)題研究[J];貴州財(cái)經(jīng)學(xué)院學(xué)報(bào);2001年03期

9 張?zhí)K彤;加拿大的法務(wù)會(huì)計(jì)[J];中國(guó)注冊(cè)會(huì)計(jì)師;2004年07期

10 李若山,譚菊芳,葉奕明,洪劍峭;論國(guó)際法務(wù)會(huì)計(jì)的需求與供給──兼論法務(wù)會(huì)計(jì)與新《會(huì)計(jì)法》的關(guān)系[J];會(huì)計(jì)研究;2000年11期

本文編號(hào)：1533973