本文選題：注冊會計(jì)師 + 司法會計(jì)鑒定�。� 參考：《安徽財(cái)經(jīng)大學(xué)》2013年碩士論文

【摘要】：隨著我國市場經(jīng)濟(jì)的不斷發(fā)展,各種經(jīng)濟(jì)活動日趨頻繁,經(jīng)濟(jì)交易也日益復(fù)雜,就會產(chǎn)生更多的經(jīng)濟(jì)糾紛案件。許多經(jīng)濟(jì)糾紛案件中涉及大量的財(cái)會專業(yè)知識,超出了法官的判斷能力。隨著經(jīng)濟(jì)案件復(fù)雜程度的加深,需要借助具備財(cái)務(wù)會計(jì)知識的專業(yè)人員對經(jīng)濟(jì)案件涉及到的財(cái)會問題進(jìn)行鑒別和判定,并向法官提供專家結(jié)論作為審理案件的依據(jù)。因此,為了解決訴訟案件中涉及的財(cái)務(wù)會計(jì)問題,妥善處理經(jīng)濟(jì)糾紛,打擊經(jīng)濟(jì)犯罪行為,促進(jìn)市場經(jīng)濟(jì)的健康發(fā)展,司法會計(jì)鑒定作為一項(xiàng)增值服務(wù)業(yè)務(wù)必將得到重視并迅速的蓬勃發(fā)展起來。隨著司法會計(jì)鑒定業(yè)務(wù)的不斷發(fā)展,會計(jì)師事務(wù)所越來越多地介入到經(jīng)濟(jì)訴訟案件的司法會計(jì)鑒定中來,并很快發(fā)展成為司法會計(jì)鑒定業(yè)務(wù)的主力軍。但是,在司法會計(jì)鑒定快速發(fā)展的同時,仍然存在著許多不容樂觀的問題,阻礙著我國司法會計(jì)鑒定業(yè)務(wù)的健康可持續(xù)發(fā)展。因此本文通過總結(jié)注冊會計(jì)師在執(zhí)行司法會計(jì)鑒定業(yè)務(wù)過程中存在的問題,并對問題成因進(jìn)行詳細(xì)分析,旨在找出解決問題的對策措施,促進(jìn)司法會計(jì)鑒定業(yè)務(wù)的健康發(fā)展。 本文第一章,總結(jié)了研究背景和意義及會計(jì)師事務(wù)所介入司法會計(jì)鑒定的原因,并總結(jié)和評述了國內(nèi)外對司法會計(jì)鑒定的研究成果。第二章,對司法會計(jì)鑒定的相關(guān)理論進(jìn)行分析,包括會計(jì)、審計(jì)和法學(xué)理論基礎(chǔ)等。第三章,通過問卷調(diào)查并結(jié)合現(xiàn)有文獻(xiàn),歸納總結(jié)出司法會計(jì)鑒定在鑒定主體、鑒定對象、鑒定程序、鑒定結(jié)論以及鑒定報(bào)告五個方面存在的問題,并對五個方面存在問題的成因進(jìn)行深入研究。第四章,對美國、英國、加拿大和澳大利亞四個國家的法務(wù)會計(jì)發(fā)展現(xiàn)狀進(jìn)行分析,總結(jié)出他們在法務(wù)會計(jì)理論與實(shí)踐、法律法規(guī)準(zhǔn)則、組織機(jī)構(gòu)、人才教育與培養(yǎng)以及資格認(rèn)證五個方面的成功經(jīng)驗(yàn),為發(fā)展我國司法會計(jì)鑒定業(yè)務(wù)提供借鑒。第五章,針對上述存在的問題,分別從規(guī)范鑒定人主體資格、完善鑒定程序、完善鑒定結(jié)論的質(zhì)證制度、健全錯鑒追究責(zé)任制度、提高鑒定結(jié)論的采信率五個方面入手,從立法和制度構(gòu)建層面提出合理可行的對策建議,希望幫助會計(jì)師事務(wù)所開展司法會計(jì)鑒定業(yè)務(wù)。第六章,通過實(shí)際案例反映出注冊會計(jì)師在執(zhí)行司法會計(jì)鑒定中存在的普遍問題。最后,對論文的主要觀點(diǎn)進(jìn)行匯總,并指出該課題存在的不足之處,以及未來的研究方向。
[Abstract]:With the development of market economy in our country, all kinds of economic activities are becoming more and more frequent, and economic transactions are becoming more and more complicated, which will lead to more economic disputes. Many economic disputes involve a great deal of accounting expertise, which is beyond the judge's judgment. With the deepening of the complexity of economic cases, it is necessary to identify and judge the financial and accounting problems involved in economic cases with the help of professionals with financial and accounting knowledge, and to provide the judges with expert conclusions as the basis for hearing cases. Therefore, in order to solve the financial and accounting problems involved in litigation cases, properly handle economic disputes, crack down on economic crimes, and promote the healthy development of the market economy, Forensic accounting, as a value-added service, will be valued and rapidly developed. With the continuous development of forensic accounting identification business, accounting firms are more and more involved in the judicial accounting identification of economic litigation cases, and soon become the main force of forensic accounting identification business. However, with the rapid development of forensic accounting, there are still many unoptimistic problems, which hinder the healthy and sustainable development of forensic accounting expertise in China. Therefore, this paper summarizes the problems of CPA in the process of forensic accounting identification, and analyzes the causes of the problems in detail, in order to find out the countermeasures to solve the problems, and to promote the healthy development of forensic accounting expertise. The first chapter summarizes the background and significance of the research and the reasons why accounting firms intervene in forensic accounting identification, and summarizes and comments on the research results of forensic accounting expertise at home and abroad. The second chapter analyzes the theory of forensic accounting, including accounting, auditing and legal theory. The third chapter, through the questionnaire survey and combined with the existing literature, summed up the forensic accounting identification in the identification of the main body, identification object, identification procedures, identification conclusions and identification report five aspects of the existing problems, And five aspects of the causes of problems in-depth study. Chapter four analyzes the development of forensic accounting in four countries, including the United States, the United Kingdom, Canada and Australia, and summarizes their theories and practices in forensic accounting, laws and regulations, organization and organization. The successful experience in five aspects of talent education and training and qualification certification provides a reference for the development of forensic accounting expertise in China. In the fifth chapter, aiming at the problems mentioned above, the author starts with five aspects: standardizing the qualification of the authenticator, perfecting the identification procedure, perfecting the cross-examination system of the appraisal conclusion, perfecting the system of investigating the responsibility for the wrong identification, and improving the acceptance rate of the appraisal conclusion. This paper puts forward reasonable and feasible countermeasures and suggestions from the aspect of legislation and system construction, hoping to help accounting firms to carry out forensic accounting expertise. The sixth chapter reflects the common problems of CPA in the execution of forensic accounting identification through practical cases. Finally, the paper summarizes the main points of view, and points out the shortcomings of the subject, as well as the future research direction.
【學(xué)位授予單位】：安徽財(cái)經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F233

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