本文選題：法務(wù)會計 + 司法實踐��； 參考：《沈陽大學(xué)》2010年碩士論文

【摘要】：商業(yè)欺詐、財務(wù)舞弊和職務(wù)犯罪已經(jīng)成為當(dāng)今困擾世界各國的問題。雖然欺詐舞弊造成的損失尚無確切的統(tǒng)計數(shù)字,但美國注冊舞弊審核師協(xié)會發(fā)布的報告(2008年)表明,2007年美國由于職務(wù)欺詐帶來的損失已達(dá)到9940億美元,而且此趨勢還在擴大。我國財務(wù)舞弊案件的數(shù)量也呈上升趨勢,在上市公司中體現(xiàn)得尤為突出,反商業(yè)欺詐已經(jīng)受到政府的高度重視,國務(wù)院辦公廳曾發(fā)布《關(guān)于開展打擊商業(yè)欺詐專項行動的通知》,在“探索建立反商業(yè)欺詐長效機制”方面,明確提出“加強綜合監(jiān)管”的要求。法務(wù)會計的產(chǎn)生和發(fā)展對解決財務(wù)舞弊和商業(yè)欺詐問題起到了一定作用。 本文的研究目的在于借鑒國外法務(wù)會計發(fā)展的成功經(jīng)驗,結(jié)合我國現(xiàn)有經(jīng)濟和法律環(huán)境,進一步明確法務(wù)會計的定位,以使法務(wù)會計在我國司法實踐中最大限度地發(fā)揮作用。 本文研究總結(jié)了國外法務(wù)會計的發(fā)展現(xiàn)狀,對比國外法務(wù)會計的發(fā)展,從法務(wù)會計的理論研究、相關(guān)法律法規(guī)的制定、法務(wù)會計部門的獨立性、法務(wù)會計的人才培養(yǎng)、法務(wù)會計的職業(yè)管理、法務(wù)會計的業(yè)務(wù)領(lǐng)域以及法務(wù)會計的定位與作用等方面分析了我國法務(wù)會計存在的問題與不足；在借鑒國外法務(wù)會計定位與作用的基礎(chǔ)上,結(jié)合我國法務(wù)會計現(xiàn)狀,進一步明確了我國法務(wù)會計的定位、業(yè)務(wù)領(lǐng)域和作用：針對我國法務(wù)會計存在的具體問題,有針對性地提出了推動我國法務(wù)會計發(fā)展的相應(yīng)對策。 通過研究,本文進一步明確了法務(wù)會計的定位,提出了法務(wù)會計在我國應(yīng)拓展的業(yè)務(wù)領(lǐng)域及推動我國法務(wù)會計發(fā)展的對策,以期能為法務(wù)會計在我國司法實踐中充分發(fā)揮作用提供參考。
[Abstract]:Commercial fraud, financial fraud and job-related crime have become a problem in the world. Although no precise statistics are available on the losses caused by fraud, a report (2008) from the American Association of Certified Fraud auditors shows that losses from job fraud in the United States reached $994 billion in 2007 and the trend is expanding. The number of financial fraud cases in China is also on the rise, especially in listed companies, anti-commercial fraud has been highly valued by the government. The General Office of the State Council has issued a notice on launching a special action to combat commercial fraud. In the aspect of "exploring the establishment of a long-term mechanism to combat commercial fraud," the General Office of the State Council has clearly put forward the requirement of "strengthening comprehensive supervision." The emergence and development of forensic accounting has played an important role in solving the problems of financial fraud and commercial fraud. The purpose of this paper is to draw lessons from the successful experience of foreign forensic accounting development, combine the existing economic and legal environment of our country, further clarify the position of forensic accounting, in order to make forensic accounting play a role to the maximum extent in the judicial practice of our country. This paper summarizes the development of forensic accounting in foreign countries, compares the development of forensic accounting abroad, from the theoretical study of forensic accounting, the formulation of relevant laws and regulations, the independence of forensic accounting department, the training of forensic accounting personnel, The professional management of forensic accounting, the professional field of forensic accounting and the orientation and function of forensic accounting are analyzed in the aspects of the problems and shortcomings of forensic accounting in China, based on the reference to the orientation and role of forensic accounting in foreign countries. Combined with the current situation of forensic accounting in China, this paper further clarifies the orientation, business field and function of forensic accounting in China. Aiming at the specific problems existing in forensic accounting in China, the corresponding countermeasures to promote the development of forensic accounting in China are put forward. Through the research, this paper further clarifies the position of forensic accounting, puts forward the business field that forensic accounting should expand in our country and the countermeasures to promote the development of forensic accounting in our country. In order to provide a reference for forensic accounting in our judicial practice.
【學(xué)位授予單位】：沈陽大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2010
【分類號】：D918.95

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