本文關(guān)鍵詞：訴訟支持視角下的法務(wù)會計研究　出處：《首都經(jīng)濟(jì)貿(mào)易大學(xué)》2015年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 法務(wù)會計 訴訟支持 損失計量

【摘要】：上個世紀(jì)的七十年代末期至八十年代初期,一些發(fā)達(dá)的資本主義國家出現(xiàn)了大量的儲蓄信貸丑聞和內(nèi)部股票舞弊案,經(jīng)濟(jì)糾紛的形式呈現(xiàn)出多樣化和復(fù)雜化。政府為了加強(qiáng)對經(jīng)濟(jì)活動的監(jiān)管力度,頒布了許多會計制度和準(zhǔn)則。在出現(xiàn)違反會計制度和會計準(zhǔn)則等情形時,相關(guān)主體之間如果存在爭議,那么,通過法律途徑來解決問題,不失為一個有效的辦法。法務(wù)會計就是在這樣的背景下產(chǎn)生的。法務(wù)會計與一般財務(wù)會計有相同之處,但也有不同之處。法務(wù)會計不僅涉及會計領(lǐng)域,它還涉及法律領(lǐng)域,它是一個特殊的跨領(lǐng)域的結(jié)合體。我國對法務(wù)會計的研究始于上個世紀(jì)的九十年代中后期,目前尚處于初級階段。全球經(jīng)濟(jì)的高速發(fā)展給人們帶來了更多的財富,但是,復(fù)雜的經(jīng)濟(jì)糾紛也日益增多。如果通過訴訟的方式來解決彼此的爭議,當(dāng)事人通常會涉及到分析財務(wù)證據(jù)等與財會知識密切相關(guān)的工作。面對復(fù)雜的案情,當(dāng)事人及其聘請的具有單一專業(yè)的律師或會計師都難以應(yīng)對,這嚴(yán)重影響了訴訟的效率,也不利于保護(hù)當(dāng)事人的權(quán)益。因此,有必要聘請法務(wù)會計參與到更多的訴訟中。本文以訴訟支持視角探討法務(wù)會計的相關(guān)理論和實(shí)務(wù)問題。第一,介紹了關(guān)于訴訟支持法務(wù)會計的研究背景、研究動機(jī)、研究范圍、研究方法、研究意義及創(chuàng)新點(diǎn)等。第二,闡述了訴訟支持法務(wù)會計的產(chǎn)生、特點(diǎn)、工作流程、功能及技術(shù)方法。第三,分析了實(shí)踐中常用的損失計量方法,論述了美國虛假陳述損害賠償計算方法對我國的借鑒意義。第四,總結(jié)和分析了我國訴訟支持法務(wù)會計存在的問題及其原因,提出了相應(yīng)的完善建議。第五,對被稱為中國證券市場“中小企業(yè)板欺詐上市民事賠償訴訟第一案”的綠大地案作案例分析,進(jìn)一步驗(yàn)證了法務(wù)會計在訴訟支持中的重要作用。
[Abstract]:From the end of 70s to the beginning of 80s in 0th century, a large number of savings and credit scandals and internal stock fraud occurred in some developed capitalist countries. The forms of economic disputes are diversified and complicated. In order to strengthen the supervision of economic activities, the government has promulgated many accounting systems and standards. If there is a dispute between the relevant subjects, then through the legal means to solve the problem. Forensic accounting is produced in this context. Forensic accounting and general financial accounting have similarities, but there are also differences. Forensic accounting is not only involved in the field of accounting. It also involves the field of law, which is a special cross-domain combination. The study of forensic accounting in China began in the middle and late period of 90s on 0th century. The rapid development of the global economy has brought people more wealth, but complex economic disputes are also increasing. The parties involved in the analysis of financial evidence and other work closely related to accounting knowledge. Faced with complex cases, the parties and their hired lawyers or accountants with a single profession are difficult to deal with. This seriously affects the efficiency of litigation, and is not conducive to the protection of the rights and interests of the parties. It is necessary to hire forensic accounting to participate in more litigation. This paper discusses the relevant theoretical and practical issues of forensic accounting from the perspective of litigation support. First, it introduces the research background of litigation supporting forensic accounting. Research motivation, research scope, research methods, research significance and innovation. Second, elaborated litigation support forensic accounting generation, characteristics, work processes, functions and technical methods. Third. This paper analyzes on the methods of loss measurement commonly used in practice, and discusses the significance of calculating the damages of false statements in the United States to our country. 4th. This paper summarizes and analyzes the existing problems and causes of litigation supporting forensic accounting in China, and puts forward corresponding suggestions for perfection. 5th. This paper makes a case study on the Green Land case, which is called "the first case of Civil compensation Litigation for Fraud and listing of small and Medium-sized Enterprises' Board" in China's securities market, and further verifies the important role of forensic accounting in the support of litigation.
【學(xué)位授予單位】：首都經(jīng)濟(jì)貿(mào)易大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2015
【分類號】：D918.95

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本文編號：1435108