本文選題：法務(wù)會(huì)計(jì)　切入點(diǎn)：中國人壽　出處：《財(cái)務(wù)與會(huì)計(jì)》2004年12期 　論文類型：期刊論文

【摘要】：在美國,關(guān)于"虛假會(huì)計(jì)信息的訴訟"由來已久。鑒于此,歐美國家在上世紀(jì)末提出了"法務(wù)會(huì)計(jì)"這一概念,并在諸如"安然庭審"、"美國訴微軟案件"等一系列事件中彰顯著它的價(jià)值。相較而言,在中國"法務(wù)會(huì)計(jì)"卻還只是剛剛起步。到底何為"法務(wù)會(huì)計(jì)"?"法務(wù)會(huì)計(jì)"又有何重要作用呢?"本刊專稿"——《法務(wù)會(huì)計(jì)的發(fā)展與實(shí)踐——從人壽保險(xiǎn)被美國投資者起訴談起》一文,李若山教授以"中國人壽被美國投資者起訴"為契入點(diǎn),對(duì)此作了詮釋,并引領(lǐng)您透過現(xiàn)象看本質(zhì):在越來越多的中國企業(yè)去海外上市的今天,"訴訟風(fēng)險(xiǎn)"已不容回避,面對(duì)訴訟,"法務(wù)會(huì)計(jì)人員的作用"不容忽視,"完善我國的證據(jù)法體系以及其他法律體系,使得中國的法務(wù)會(huì)計(jì)人員有一個(gè)適應(yīng)的成長土壤"已是一個(gè)"非常嚴(yán)重而急迫的問題,也是擺在我國會(huì)計(jì)、法律理論界和實(shí)務(wù)界面前的重大課題"。
[Abstract]:In the United States, "false accounting information litigation" has a long history. In view of this, European and American countries put forward the concept of "forensic accounting" at the end of 0th century. And in a series of events such as "Enron trial", "America v. Microsoft case" and so on, it shows its value. Compared with "forensic accounting" in China, it is just beginning. What exactly is "forensic accounting"? What is the important role of "forensic accounting"? "the Development and practice of Forensic Accounting", the article on Life Insurance being sued by American investors, Professor Li Rushan interprets it with "China Life Insurance sued by American investors" as its entry point. And lead you through the phenomenon to see the essence: at a time when more and more Chinese enterprises are listed overseas, the "litigation risk" cannot be avoided. In the face of litigation, "the role of forensic accountants" cannot be ignored. "perfecting the system of evidence law and other legal systems in China, so that Chinese forensic accountants have a suitable growth soil" has become a "very serious and urgent problem." Is also placed in our country's accounting, legal theory and practice in front of a major issue.
【作者單位】：
【基金】：自然科學(xué)基金“我國市場經(jīng)濟(jì)條件下法務(wù)會(huì)計(jì)的實(shí)證研究”的階段性成果，，基金批準(zhǔn)號(hào)70272019
【分類號(hào)】：D918.95

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本文編號(hào)：1560179