本文關(guān)鍵詞： 職務(wù)侵占犯罪 司法會(huì)計(jì) 鑒定　出處：《四川大學(xué)》2006年碩士論文　論文類型：學(xué)位論文

【摘要】：本論文從司法會(huì)計(jì)行業(yè)的現(xiàn)狀入手，試圖從法律和會(huì)計(jì)結(jié)合的角度來探討職務(wù)侵占犯罪案件的司法會(huì)計(jì)鑒定問題，提出司法會(huì)計(jì)鑒定中職務(wù)侵占犯罪的幾種鑒定確認(rèn)方法，以使理論緊密結(jié)合實(shí)踐，更好地打擊經(jīng)濟(jì)犯罪。 全文共分七章，約五萬字。 第一章首先給出了司法會(huì)計(jì)鑒定的概念及科學(xué)原理。涉及司法會(huì)計(jì)的名稱及定義，筆者首先介紹了幾種主流學(xué)說，然后以歷史沿革與動(dòng)態(tài)考察為視角考察了司法會(huì)計(jì)和司法會(huì)計(jì)鑒定的概念。接著界定了司法會(huì)計(jì)鑒定的科學(xué)依據(jù)及理論基礎(chǔ)——會(huì)計(jì)學(xué)原理和方法。 第二章介紹了當(dāng)前國內(nèi)、國外司法會(huì)計(jì)行業(yè)的發(fā)展概況及我國司法會(huì)計(jì)行業(yè)存在的問題。 第三章為職務(wù)侵占犯罪的特征和現(xiàn)狀。先界定了職務(wù)侵占犯罪的概念，接著從分析職務(wù)侵占犯罪的事實(shí)著手，界定了職務(wù)侵占犯罪的六個(gè)特點(diǎn)，然后談了目前我國職務(wù)侵占犯罪的現(xiàn)狀，，為以后的分析和解決問題奠定了基礎(chǔ)。 第四章分析了司法會(huì)計(jì)鑒定是認(rèn)定職務(wù)侵占犯罪的關(guān)鍵，結(jié)合本文前面章節(jié)的論述，很自然地將司法會(huì)計(jì)鑒定與職務(wù)侵占犯罪案件聯(lián)系到了一起，凸現(xiàn)了本文的論述重點(diǎn)。 第五章論述了職務(wù)侵占犯罪案件中司法會(huì)計(jì)鑒定的重要策略——查帳的技巧及十多種常用的查帳方法，為本文論述的職務(wù)侵占犯罪案件的司法會(huì)計(jì)鑒定提供了方法上的指導(dǎo)。 第六章論述了在職務(wù)侵占犯罪案件中，對財(cái)務(wù)會(huì)計(jì)資料中常見舞弊行為的
[Abstract]:Starting from the current situation of the judicial accounting industry, this paper attempts to discuss the problem of judicial accounting identification in the case of duty embezzlement crime from the angle of the combination of law and accounting, and puts forward several identification methods of the duty embezzlement crime in the judicial accounting identification. In order to make theory closely combined with practice, better fight against economic crime. The full text is divided into seven chapters, about 50,000 words. The first chapter gives the concept and scientific principle of forensic accounting identification. It involves the name and definition of judicial accounting. Then from the perspective of historical evolution and dynamic investigation, this paper examines the concepts of forensic accounting and forensic accounting identification, and then defines the scientific basis and theoretical basis of forensic accounting identification-accounting principles and methods. The second chapter introduces the development of judicial accounting industry at home and abroad and the problems of judicial accounting industry in China. The third chapter is the characteristics and present situation of duty embezzlement crime. Firstly, it defines the concept of duty embezzlement crime, and then begins with the analysis of the facts of duty embezzlement crime, and defines six characteristics of duty embezzlement crime. Then it discusses the present situation of the crime of duty embezzlement in our country, which lays a foundation for the analysis and solution of the problems in the future. Chapter 4th analyzes that forensic accounting identification is the key to identify the crime of duty embezzlement. Combining with the discussion in the previous chapters of this paper, it naturally links the judicial accounting appraisal with the case of duty embezzlement crime, and highlights the emphases of this paper. Chapter 5th discusses the important strategy of judicial accounting identification in the case of duty embezzlement-the technique of checking accounts and more than ten common methods of checking accounts, which provides the method guidance for the judicial accounting identification of duty embezzlement crime cases discussed in this paper. Chapter 6th discusses the common fraud in financial and accounting information in the crime cases of duty embezzlement.
【學(xué)位授予單位】：四川大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2006
【分類號】：D918.95

【引證文獻(xiàn)】

相關(guān)期刊論文 前1條

1 翁維;蘇慧;;淺析司法會(huì)計(jì)鑒定制度[J];合作經(jīng)濟(jì)與科技;2008年24期

本文編號：1509086