發(fā)布時(shí)間：2018-03-05 23:06

  本文選題：法務(wù)會(huì)計(jì)　切入點(diǎn)：基本體系　出處：《河北大學(xué)》2008年碩士論文　論文類型：學(xué)位論文

【摘要】： 隨著社會(huì)主義市場(chǎng)經(jīng)濟(jì)的不斷完善和發(fā)展,法務(wù)會(huì)計(jì)作為會(huì)計(jì)學(xué)的一個(gè)新的分支,日益受到人們的關(guān)注,但是我國(guó)法務(wù)會(huì)計(jì)的研究還處于起步階段,突出的標(biāo)志是法務(wù)會(huì)計(jì)實(shí)踐尚未形成。 本文從證券民事訴訟案談起,通過(guò)對(duì)國(guó)內(nèi)外法務(wù)會(huì)計(jì)狀況的分析得出由于會(huì)計(jì)證據(jù)的特殊性決定了在相關(guān)案件中必將得到會(huì)計(jì)專家的協(xié)助,這些身份特殊的會(huì)計(jì)專家就是法務(wù)會(huì)計(jì)人員。因此,在我國(guó)開展法務(wù)會(huì)計(jì)的研究勢(shì)在必行。 法務(wù)會(huì)計(jì)作為一門新興的、邊緣性的學(xué)科,其理論內(nèi)容應(yīng)該是豐富的,由于篇幅所限,及本人的水平所限,因此本文主要研究法務(wù)會(huì)計(jì)的基本理論問題,力求對(duì)法務(wù)會(huì)計(jì)的實(shí)踐具有一定的指導(dǎo)意義。 本文研究探討了法務(wù)會(huì)計(jì)的基本理論問題,主要包括法務(wù)會(huì)計(jì)的概念及其對(duì)社會(huì)主義市場(chǎng)經(jīng)濟(jì)的重要作用,法務(wù)會(huì)計(jì)的基礎(chǔ)理論,即法務(wù)會(huì)計(jì)的對(duì)象、職能,并在此基礎(chǔ)上重點(diǎn)探討了法務(wù)會(huì)計(jì)實(shí)務(wù)基本理論,即如何開展法務(wù)會(huì)計(jì)工作,包括法務(wù)會(huì)計(jì)的程序、證據(jù)、信息質(zhì)量特征以及開展法務(wù)會(huì)計(jì)工作對(duì)法務(wù)會(huì)計(jì)人員的基本要求等,最后對(duì)法務(wù)會(huì)計(jì)在我國(guó)的發(fā)展階段進(jìn)行了預(yù)測(cè)。
[Abstract]:With the continuous improvement and development of the socialist market economy, forensic accounting, as a new branch of accounting, has attracted more and more attention. However, the study of forensic accounting in China is still in its infancy. The outstanding sign is that the practice of forensic accounting has not yet been formed. Based on the analysis of the situation of forensic accounting at home and abroad, this paper begins with the civil litigation of securities. It is concluded that accounting experts will help them in the relevant cases because of the particularity of accounting evidence. These special accounting experts are forensic accountants, so it is imperative to carry out research on forensic accounting in China. As a new and marginal discipline, forensic accounting should be rich in theoretical content. Due to the limitation of space and my own level, this paper mainly studies the basic theoretical issues of forensic accounting. It has certain guiding significance to the practice of forensic accounting. This paper discusses the basic theoretical problems of forensic accounting, including the concept of forensic accounting and its important role in socialist market economy, the basic theory of forensic accounting, that is, the object and function of forensic accounting. On this basis, the basic theory of forensic accounting practice is discussed, that is, how to carry out forensic accounting, including the procedure of forensic accounting, the evidence, the characteristics of information quality, and the basic requirements of forensic accounting for forensic accountants. Finally, the development stage of forensic accounting in China is forecasted.
【學(xué)位授予單位】：河北大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2008
【分類號(hào)】：D918.95

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本文編號(hào)：1572273