本文關(guān)鍵詞： 法務(wù)會計 經(jīng)濟糾紛 訴訟支持 損失計量 舞弊與揭露 法務(wù)會計制度完善　出處：《遼寧師范大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：近十幾年來，世通，泰科，銀廣廈，安德發(fā)，鄭百文等全球超豪華頂級企業(yè)的財務(wù)舞弊事件不約而同地相繼發(fā)生并被不斷曝光與公眾眼前。這發(fā)生的一切不僅僅使世人感到膛目結(jié)舌，更是對世界經(jīng)濟與金融領(lǐng)域產(chǎn)生了極其惡劣不可估量的影響。與此同時，作為上市公司財務(wù)報告客觀性依據(jù)的審計報告的準(zhǔn)確性與真實性也受到了社會公眾越來越多的質(zhì)疑。面對如今如此頻繁多發(fā)的上市公司及企業(yè)的財務(wù)信息造假，在相應(yīng)的經(jīng)濟訴訟中由于司法人員與律師由于受到自身專業(yè)領(lǐng)域的限制而望塵莫及，不置可否。因此，，社會對于既熟練精通財務(wù)專業(yè)領(lǐng)域知識同時又了解法律法規(guī)常識及法律訴訟程序的需求便催生出了法務(wù)會計這一新興行業(yè)的產(chǎn)生與發(fā)展。法務(wù)會計作為新世紀(jì)極有前途的新型行業(yè)，創(chuàng)造性地成功解決了會計與法律之間專業(yè)交叉的盲點問題，使財務(wù)專業(yè)知識與法律程序完美的結(jié)合，為經(jīng)濟糾紛案件的解決提供了有力的支持。這對以目前正處于經(jīng)濟與產(chǎn)業(yè)結(jié)構(gòu)轉(zhuǎn)型期，經(jīng)濟事件多元化，犯罪趨勢與模式增加的我國來說無一不是一件雪中送炭的好事，為我國的經(jīng)濟發(fā)展起到了保駕護航的積極作用與有益影響。 法務(wù)會計最初產(chǎn)生并創(chuàng)立于上世紀(jì)70年代末的美國，目的在于解決日常經(jīng)濟生活中因為舞弊與欺詐所引起的經(jīng)濟糾紛訴訟過程中的實務(wù)性問題。其特點在于完美地將會計，審計，法學(xué)等多門獨立學(xué)科的知識，程序與方法合理的融為一體，不僅具備了這些學(xué)科的優(yōu)良傳統(tǒng)，又創(chuàng)生出了自己獨有的學(xué)科體系。至今為止，法務(wù)會計通過在實踐中的不斷摸索已經(jīng)形成了調(diào)查性法務(wù)會計與訴訟支持性法務(wù)會計兩個部分，相輔相成，相互支持形成一個統(tǒng)一體。考慮到我國引入法務(wù)會計這門新興學(xué)科的時間還比較晚，并且在理論研究領(lǐng)域也處于剛剛起步階段，距離形成有我國特色的法務(wù)會計理論與應(yīng)用體系還有一段路要走，同時目前國內(nèi)相關(guān)專家學(xué)者對法務(wù)會計這一領(lǐng)域的理論與實踐方面的問題還存在分歧與異義，未能達成共識，而社會對這一新興行業(yè)的客觀需求卻與日俱增這一矛盾出發(fā)，對法務(wù)會計在我國發(fā)展的進一步探索與研究就顯得至關(guān)重要。這不僅可以使我國會計理論與制度更加趨于完善，更重要的是可以為我國經(jīng)濟發(fā)展與社會主義建設(shè)提供重要的支持與推動。
[Abstract]:In the past ten years, WorldCom, Tyco, Silver Guangxia, Anderfa. The financial fraud of the world's super luxury companies such as Zheng Baiwen happened one after another and was constantly exposed to the public. At the same time, it has had an extremely bad and incalculable impact on the world economy and finance. The accuracy and authenticity of the audit report, which is the objective basis of the financial reports of listed companies, has been questioned more and more by the public. Faced with the frequent and frequent financial information fraud of listed companies and enterprises. In the corresponding economic proceedings due to the judiciary and lawyers because of their own professional field of limitations and can not be met with confidence. The need for the society to be proficient in the field of financial science and at the same time to understand the common sense of laws and regulations and the legal procedure has spawned the emergence and development of the new profession of forensic accounting, which is regarded as a new century. A promising new industry. It has solved the blind spot problem of the professional intersection between accounting and law creatively, and has made the perfect combination of the professional knowledge of finance and the legal procedure. It provides a strong support for the settlement of economic disputes, which is now in the economic and industrial structure transition, economic events diversification. The increasing trend and pattern of crime in our country is not a good thing to send charcoal in time, which has played a positive role and a beneficial impact on the economic development of our country. Forensic accounting was first created and founded in the United States at the end of -30s. The purpose is to solve the practical problems in the process of litigation of economic disputes caused by fraud and fraud in daily economic life. Its characteristics lie in the perfect knowledge of many independent disciplines such as accounting, auditing, law and so on. The reasonable integration of procedures and methods not only has the fine tradition of these disciplines, but also created its own unique discipline system. So far. Forensic accounting has formed investigative forensic accounting and litigation supportive forensic accounting through continuous exploration in practice, which complement each other. Mutual support to form a unity. Considering that the introduction of forensic accounting in China is still relatively late, and in the field of theoretical research is just in its infancy. There is still a long way to go to form the theory and application system of forensic accounting with Chinese characteristics. At the same time, there are still differences and disambiguities on the theoretical and practical problems in the field of forensic accounting in China. No consensus can be reached, but the society's objective demand for this new industry is growing with each passing day, starting from this contradiction. It is very important to further explore and study the development of forensic accounting in China, which can not only make our accounting theory and system more perfect. More importantly, it can provide important support and impetus for China's economic development and socialist construction.
【學(xué)位授予單位】：遼寧師范大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F234

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