【摘要】：隨著市場經(jīng)濟(jì)的發(fā)展，會計語言不斷滲透到法律實踐中，會計與法律作為市場經(jīng)濟(jì)的兩大衛(wèi)士，在經(jīng)濟(jì)發(fā)展過程中結(jié)合得日益緊密。司法會計鑒定作為會計學(xué)與法學(xué)融合而產(chǎn)生的邊緣學(xué)科，在處理涉及財產(chǎn)權(quán)益的訴訟或非訴訟法律事項中，提供財務(wù)會計資料證據(jù)和專家意見。經(jīng)濟(jì)發(fā)展的同時，經(jīng)濟(jì)糾紛、經(jīng)濟(jì)犯罪事項也隨之增加，司法會計鑒定的需求日趨增大；同時，中國注冊會計師協(xié)會也要求會計師事務(wù)所拓展包括司法會計鑒定在內(nèi)的新業(yè)務(wù)類型。我國許多會計師事務(wù)所響應(yīng)號召開始拓展司法會計鑒定業(yè)務(wù)，注冊會計師憑借其會計專業(yè)水平將成為司法會計鑒定業(yè)務(wù)的主力軍。但是，會計師事務(wù)所的司法會計鑒定業(yè)務(wù)在我國出現(xiàn)時間尚短，會計師事務(wù)所的司法會計鑒定業(yè)務(wù)發(fā)展缺乏指導(dǎo)，而各國司法體制不同，我國會計師事務(wù)所也不能照搬英美法系國家法務(wù)會計的發(fā)展路徑。 本文以會計師事務(wù)所司法會計鑒定的具體業(yè)務(wù)種類為研究對象，對國內(nèi)外法務(wù)會計、司法會計鑒定相關(guān)文獻(xiàn)進(jìn)行梳理，通過實際調(diào)查了解我國會計師事務(wù)所開展司法會計鑒定業(yè)務(wù)的實際情況，在此基礎(chǔ)上，找出目前情況下，適合我國會計師事務(wù)所開展的司法會計鑒定業(yè)務(wù)類型及具體內(nèi)容，為我國會計師事務(wù)所拓展司法會計鑒定業(yè)務(wù)提供一定的理論支持和參考。 文章的主要內(nèi)容如下： 第一章，導(dǎo)論。首先闡明了在我國進(jìn)行法務(wù)會計研究的背景、研究意義，接著介紹了法務(wù)會計、司法會計鑒定在國內(nèi)外的研究現(xiàn)狀，以及本文的研究方法及思路。英美法系國家法務(wù)會計相關(guān)的理論研究成果寥寥無幾，但法務(wù)會計實務(wù)發(fā)展較快，相關(guān)的制度規(guī)定也較為完善，諸如法務(wù)會計主體、法務(wù)會計業(yè)務(wù)內(nèi)容等問題在實務(wù)界也已基本達(dá)成共識。而國內(nèi)恰好相反，，我國研究法務(wù)會計、司法會計鑒定的學(xué)者相對較多，按照觀點不同可以分為法務(wù)會計學(xué)派和司法會計鑒定學(xué)派，到目前為止兩派專家學(xué)者們還未能達(dá)成一致意見；實務(wù)方面，無具體的法律制度等對法務(wù)會計、司法會計鑒定行業(yè)的方方面面進(jìn)行規(guī)范，實務(wù)發(fā)展水平滯后。 第二章，中美司法（法務(wù)）會計鑒定的歷史演進(jìn)。對中美法務(wù)會計、司法會計鑒定的發(fā)展歷程進(jìn)行介紹、對比，從各自的發(fā)展歷程中得出結(jié)論：美國法務(wù)會計與我國的司法會計鑒定的本質(zhì)相同，我國的司法會計鑒定未來將向中介化的方向發(fā)展。 第三章，中美司法會計鑒定業(yè)務(wù)對比。對美國和我國各機(jī)構(gòu)現(xiàn)有的司法會計鑒定業(yè)務(wù)內(nèi)容進(jìn)行對比，發(fā)現(xiàn)我國會計師事務(wù)所可開展而未開展的司法會計鑒定業(yè)務(wù)類型，結(jié)合我國司法體制及實際情況，提出我國會計師事務(wù)所可拓展的司法會計鑒定業(yè)務(wù)類型的構(gòu)想。 第四章，未來我國會計師事務(wù)所的司法會計鑒定業(yè)務(wù)。對未來我國會計師事務(wù)所可開展的司法會計鑒定業(yè)務(wù)類型進(jìn)行總結(jié)歸納，并進(jìn)一步細(xì)分，詳細(xì)介紹各類司法會計鑒定業(yè)務(wù)所包含的具體內(nèi)容。我國會計師事務(wù)所的司法會計鑒定業(yè)務(wù)可分為訴訟業(yè)務(wù)和非訴訟業(yè)務(wù)兩大類，其中訴訟業(yè)務(wù)又進(jìn)一步分為訴訟類會計鑒定業(yè)務(wù)、訴訟咨詢類業(yè)務(wù)和訴訟協(xié)助業(yè)務(wù)，而非訴訟業(yè)務(wù)可進(jìn)一步分為：參與經(jīng)濟(jì)合同事務(wù)、擔(dān)任特別管理顧問及參與非訴訟調(diào)解三項內(nèi)容。 第五章，我國會計師事務(wù)所拓展司法會計鑒定業(yè)務(wù)的建議。對我國會計師事務(wù)所開展司法會計鑒定業(yè)務(wù)過程中將遇到的問題及解決辦法進(jìn)行簡要的論述。 第六章，結(jié)語。對本文的主要觀點及不足進(jìn)行總結(jié)。
[Abstract]:With the development of market economy, accounting language is constantly permeated into legal practice. Accounting and law are the two major guardians of the market economy. They are increasingly closely integrated in the process of economic development. Judicial accounting identification is a marginal subject arising from the integration of accounting and law. At the same time, financial and accounting evidence and expert opinions are provided. At the same time, economic development, economic disputes, economic crimes are also increasing, and the demand for judicial accounting is increasing. At the same time, the Chinese Certified Public Accountants Association also requires accounting firms to expand new types of business, including the appraisal of the judiciary. Many Chinese Accountants The firm responds to the call to expand the judicial accounting identification business, and the certified public accountants will become the main force of the judicial accounting appraisal business with their accounting professional level. However, the judicial accounting identification business of the accounting firm is still short in our country, and the development of the forensic accounting identification business of the accounting firm is short of guidance. Unlike the judicial system, Chinese accounting firms can not copy the development path of forensic accounting in common law countries.
This paper, taking the specific business types of the judicial accounting of the accounting firm as the research object, combs the domestic and foreign forensic accounting, the relevant documents of the judicial accounting appraisal, and through the actual investigation to understand the actual situation of the judicial accounting appraisal business of our country's accounting firms. On this basis, it is suitable for our Congress to find out the present situation. The type and specific content of the judicial accounting appraisal business of the accounting firm will provide some theoretical support and reference for the accounting firm to expand the judicial accounting appraisal business in China.
The main contents of the article are as follows:
The first chapter, introduction. First, it clarifies the background and significance of the research on forensic accounting in China. Then it introduces the legal accounting, the current research status of the judicial accounting identification at home and abroad, and the research methods and ideas of this article. There are few theoretical research results related to forensic accounting in Anglo American legal system, but the development of forensic accounting practice is more than that. Fast, relevant regulations are also more perfect, such as legal accounting subject, legal accounting business content and other issues in the practical field have also basically reached consensus. But in the opposite direction, there are more scholars in our country to study forensic accounting and judicial accounting, and can be divided into legal accounting school and judicial accounting appraisal school according to different views. So far, the two schools of experts and scholars have not yet reached agreement; in practice, there is no specific legal system, such as legal accounting, judicial accounting identification industry in all aspects of the standard, the level of practice is lagging behind.
The second chapter, the historical evolution of Chinese and American judicial (Forensic) accounting identification, introduces the development course of Sino American forensic accounting and judicial accounting identification, and draws a conclusion from the development course of the United States: the American forensic accounting is the same as the essence of our judicial accounting identification, and the future of our judicial accounting identification will be directed to the direction of intermediation. Exhibition.
The third chapter, the comparison of judicial accounting identification business between China and the United States. A comparison is made between the existing judicial accounting identification business of the United States and China's institutions, and the types of judicial accounting identification that can be carried out by the accounting firms in China are found, and the judicial system and actual situation in our country are combined with the actual situation, and the judiciary of the accounting firms in our country can be expanded. The concept of the type of accounting identification business.
The fourth chapter is the judicial accounting identification business of China's accounting firms in the future. It summarizes the types of judicial accounting identification business that can be carried out by China's accounting firms in the future, and further subdivides the specific contents of all kinds of judicial accounting identification business. It can be divided into two categories: litigation business and non litigation business, of which litigation business is further divided into litigation accounting identification business, litigation consulting business and litigation assistance business, and non litigation business can be further divided into three contents: participation in economic contract affairs, special management consultants and participation in non litigation mediation.
The fifth chapter, the suggestions for the development of the forensic accounting identification business in China's accounting firms, and a brief discussion on the problems and solutions that will be encountered in the process of judicial accounting identification in China's accounting firms.
The sixth chapter, conclusion, summarizes the main points and shortcomings of this article.
【學(xué)位授予單位】：云南財經(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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