本文關(guān)鍵詞： 法務(wù)會計 專家證人制度 民事賠償機制 法律責(zé)任　出處：《東北財經(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)代會計理論的發(fā)展，會計在經(jīng)濟管理中的中心地位和作用日漸突出。同時，經(jīng)濟全球化與衍生金融工具的發(fā)展，使得經(jīng)濟業(yè)務(wù)越來越復(fù)雜。單純的會計知識已不能滿足市場經(jīng)濟的需要，在涉及到法律問題時，更是顯得無能為力。經(jīng)濟活動中的法律問題要求會計和法律的緊密結(jié)合，用會計知識解決法律問題。 二十一世紀的中國，市場經(jīng)濟更加完善，會計面臨愈來愈復(fù)雜的經(jīng)濟環(huán)境，同時以法治國方針的落實要求國家更多的以法律形式來規(guī)范經(jīng)濟活動。在此情形下，我國對法務(wù)會計的需求將越來越迫切。目前，我國法務(wù)會計的發(fā)展和這種要求具有一定的差距。因此，研究法務(wù)會計對我國有重要的意義。 本文主要分為五章。 第一章闡述了法務(wù)會計的基本含義，主要包括國內(nèi)外學(xué)者的代表性觀點；法務(wù)會計與相關(guān)學(xué)科的辨析；法務(wù)會計產(chǎn)生的動因等。 第二章介紹了美國法務(wù)會計的發(fā)展歷程及其現(xiàn)狀，并闡述其對我國法務(wù)會計發(fā)展的有益啟示。 第三章分析了我國法務(wù)會計發(fā)展中存在的主要問題，主要從法務(wù)會計理論研究的進展情況、法務(wù)會計專業(yè)人才現(xiàn)狀、以及法務(wù)會計專家制度的現(xiàn)狀等方面指出其存在的問題及其原因。 第四章探討了加強法務(wù)會計發(fā)展的相關(guān)對策，，指出應(yīng)從以下方面推動法務(wù)會計的發(fā)展：第一，加快我國法務(wù)會計理論框架的構(gòu)建，包括法務(wù)會計的目標(biāo)、基本假設(shè)、基本原則、程序與方法以及法務(wù)會計報告等；第二，加強法務(wù)會計人才培養(yǎng)與管理，包括構(gòu)建我國法務(wù)會計人才培養(yǎng)模式和完善法務(wù)會計人員管理機制；第三，完善法務(wù)會計專家證人制度；第四，健全相關(guān)法律制度，包括完善民事賠償機制和完善法務(wù)會計的法律責(zé)任；第五，在全社會范圍內(nèi)努力宣傳法務(wù)會計。 第五章是對法務(wù)會計在我國發(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】：東北財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2007
【分類號】：D918.95

【引證文獻】

相關(guān)碩士學(xué)位論文 前1條

1 金鑫;我國法務(wù)會計現(xiàn)存問題及對策研究[D];東北財經(jīng)大學(xué);2010年

本文編號：1457530