本文選題：法務(wù)會計　切入點：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】： 隨著社會主義市場經(jīng)濟的不斷完善和發(fā)展,法務(wù)會計作為會計學(xué)的一個新的分支,日益受到人們的關(guān)注,但是我國法務(wù)會計的研究還處于起步階段,突出的標(biāo)志是法務(wù)會計實踐尚未形成。 本文從證券民事訴訟案談起,通過對國內(nèi)外法務(wù)會計狀況的分析得出由于會計證據(jù)的特殊性決定了在相關(guān)案件中必將得到會計專家的協(xié)助,這些身份特殊的會計專家就是法務(wù)會計人員。因此,在我國開展法務(wù)會計的研究勢在必行。 法務(wù)會計作為一門新興的、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)會計的基本理論問題,力求對法務(wù)會計的實踐具有一定的指導(dǎo)意義。 本文研究探討了法務(wù)會計的基本理論問題,主要包括法務(wù)會計的概念及其對社會主義市場經(jīng)濟的重要作用,法務(wù)會計的基礎(chǔ)理論,即法務(wù)會計的對象、職能,并在此基礎(chǔ)上重點探討了法務(wù)會計實務(wù)基本理論,即如何開展法務(wù)會計工作,包括法務(wù)會計的程序、證據(jù)、信息質(zhì)量特征以及開展法務(wù)會計工作對法務(wù)會計人員的基本要求等,最后對法務(wù)會計在我國的發(fā)展階段進行了預(yù)測。
[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)位級別】：碩士
【學(xué)位授予年份】：2008
【分類號】：D918.95

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本文編號：1572273