本文關(guān)鍵詞： 法務(wù)會(huì)計(jì) 專家證人制度 民事賠償機(jī)制 法律責(zé)任　出處：《東北財(cái)經(jīng)大學(xué)》2007年碩士論文　論文類型：學(xué)位論文

【摘要】： 隨著現(xiàn)代會(huì)計(jì)理論的發(fā)展，會(huì)計(jì)在經(jīng)濟(jì)管理中的中心地位和作用日漸突出。同時(shí)，經(jīng)濟(jì)全球化與衍生金融工具的發(fā)展，使得經(jīng)濟(jì)業(yè)務(wù)越來(lái)越復(fù)雜。單純的會(huì)計(jì)知識(shí)已不能滿足市場(chǎng)經(jīng)濟(jì)的需要，在涉及到法律問(wèn)題時(shí)，更是顯得無(wú)能為力。經(jīng)濟(jì)活動(dòng)中的法律問(wèn)題要求會(huì)計(jì)和法律的緊密結(jié)合，用會(huì)計(jì)知識(shí)解決法律問(wèn)題。 二十一世紀(jì)的中國(guó)，市場(chǎng)經(jīng)濟(jì)更加完善，會(huì)計(jì)面臨愈來(lái)愈復(fù)雜的經(jīng)濟(jì)環(huán)境，同時(shí)以法治國(guó)方針的落實(shí)要求國(guó)家更多的以法律形式來(lái)規(guī)范經(jīng)濟(jì)活動(dòng)。在此情形下，我國(guó)對(duì)法務(wù)會(huì)計(jì)的需求將越來(lái)越迫切。目前，我國(guó)法務(wù)會(huì)計(jì)的發(fā)展和這種要求具有一定的差距。因此，研究法務(wù)會(huì)計(jì)對(duì)我國(guó)有重要的意義。 本文主要分為五章。 第一章闡述了法務(wù)會(huì)計(jì)的基本含義，主要包括國(guó)內(nèi)外學(xué)者的代表性觀點(diǎn)；法務(wù)會(huì)計(jì)與相關(guān)學(xué)科的辨析；法務(wù)會(huì)計(jì)產(chǎn)生的動(dòng)因等。 第二章介紹了美國(guó)法務(wù)會(huì)計(jì)的發(fā)展歷程及其現(xiàn)狀，并闡述其對(duì)我國(guó)法務(wù)會(huì)計(jì)發(fā)展的有益啟示。 第三章分析了我國(guó)法務(wù)會(huì)計(jì)發(fā)展中存在的主要問(wèn)題，主要從法務(wù)會(huì)計(jì)理論研究的進(jìn)展情況、法務(wù)會(huì)計(jì)專業(yè)人才現(xiàn)狀、以及法務(wù)會(huì)計(jì)專家制度的現(xiàn)狀等方面指出其存在的問(wèn)題及其原因。 第四章探討了加強(qiáng)法務(wù)會(huì)計(jì)發(fā)展的相關(guān)對(duì)策，，指出應(yīng)從以下方面推動(dòng)法務(wù)會(huì)計(jì)的發(fā)展：第一，加快我國(guó)法務(wù)會(huì)計(jì)理論框架的構(gòu)建，包括法務(wù)會(huì)計(jì)的目標(biāo)、基本假設(shè)、基本原則、程序與方法以及法務(wù)會(huì)計(jì)報(bào)告等；第二，加強(qiáng)法務(wù)會(huì)計(jì)人才培養(yǎng)與管理，包括構(gòu)建我國(guó)法務(wù)會(huì)計(jì)人才培養(yǎng)模式和完善法務(wù)會(huì)計(jì)人員管理機(jī)制；第三，完善法務(wù)會(huì)計(jì)專家證人制度；第四，健全相關(guān)法律制度，包括完善民事賠償機(jī)制和完善法務(wù)會(huì)計(jì)的法律責(zé)任；第五，在全社會(huì)范圍內(nèi)努力宣傳法務(wù)會(huì)計(jì)。 第五章是對(duì)法務(wù)會(huì)計(jì)在我國(guó)發(fā)展前景的展望。
[Abstract]:With the development of modern accounting theory, accounting plays a more and more important role in economic management. At the same time, economic globalization and the development of derivative financial instruments. Economic business is becoming more and more complex. The simple accounting knowledge can not meet the needs of the market economy, when it comes to legal issues. The legal problems in economic activities require the close combination of accounting and law, and use accounting knowledge to solve legal problems. In 21th century, China's market economy is more perfect, accounting is facing more and more complex economic environment. At the same time, the implementation of the principle of rule of law requires the country to regulate economic activities in the form of law. In this case, the need for forensic accounting in China will become more and more urgent. At present. There is a certain gap between the development of forensic accounting in China and this requirement. Therefore, it is of great significance to study forensic accounting in China. This paper is divided into five chapters. The first chapter expounds the basic meaning of forensic accounting, including the representative views of scholars at home and abroad, the discrimination between forensic accounting and related disciplines, the causes of the emergence of forensic accounting, and so on. The second chapter introduces the development of forensic accounting in the United States and its current situation, and expounds its beneficial enlightenment to the development of forensic accounting in China. The third chapter analyzes the main problems in the development of forensic accounting in China, mainly from the progress of theoretical research on forensic accounting, the status of forensic accounting professionals. As well as the current situation of forensic accounting expert system and so on, points out its existence question and the reason. Chapter 4th discusses the relevant countermeasures to strengthen the development of forensic accounting, and points out that the development of forensic accounting should be promoted from the following aspects: first, speeding up the construction of the theoretical framework of forensic accounting in China, including the objectives of forensic accounting. Basic assumptions, basic principles, procedures and methods as well as forensic accounting reports; Second, strengthen the training and management of forensic accounting personnel, including the construction of China's forensic accounting personnel training model and improve the forensic accounting personnel management mechanism; Third, perfect the expert witness system of forensic accounting; 4th, perfect the relevant legal system, including perfecting the civil compensation mechanism and the legal responsibility of the forensic accounting; In 5th, throughout the community efforts to promote forensic accounting. Chapter 5th is the prospect of forensic accounting in China.
【學(xué)位授予單位】：東北財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2007
【分類號(hào)】：D918.95

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前1條

1 金鑫;我國(guó)法務(wù)會(huì)計(jì)現(xiàn)存問(wèn)題及對(duì)策研究[D];東北財(cái)經(jīng)大學(xué);2010年

本文編號(hào)：1457530