本文選題：法務會計 + 會計環(huán)境��； 參考：《復旦大學》2005年博士論文

【摘要】：法務會計是會計學的一門邊緣學科。因其產(chǎn)生發(fā)展至今歷史比較短,而且又是結合會計學、審計學、法學等數(shù)個學科領域的交叉學科,因而我國社會公眾對法務會計的理解相當有限。但隨著企業(yè)舞弊問題的日益嚴重和資本市場中會計法律責任問題的日益突出,法務會計這一學科逐漸為社會公眾所認識,會計理論界和實務界對該學科理論與實踐的探索也逐步展開。正是在這樣的背景下,作者以轉型時期我國法務會計發(fā)展的市場分析和研究為題,對我國法務會計行業(yè)的相關方面進行理論探討,期望對我國法務會計的發(fā)展作出一定程度的理論貢獻。 作者首先回顧國內外學者對法務會計理論問題和實踐問題的研究成果。由于法務會計行業(yè)發(fā)展水平差距頗大,并且影響法務會計生存和發(fā)展的宏觀及微觀會計環(huán)境存在本質區(qū)別,因此國內外理論界對法務會計的研究存在很大的差異,可比性及借鑒意義不大。這也更增強了作者對我國法務會計領域進行學術研究的動力。 本文以問卷調查分析為基礎,采用實證與規(guī)范研究相結合的方式展開研究,使作者的觀點更加具有說服力。第三章中,作者對之前所做的有關我國法務會計市場需求和公眾認知的調查問卷進行分析,共得出11條結論。這些結論對作者之后有關我國法務會計市場供給—需求狀況以及解決市場不均衡問題提供了較客觀的數(shù)據(jù)支持,而作者對我國法務會計行業(yè)發(fā)展的眾多建議也是以問卷結論為啟示而得來的。 在問卷調查結果的數(shù)據(jù)基礎上,對我國法務會計行業(yè)發(fā)展的研究從法務會計發(fā)展所處的會計環(huán)境的研究著手。作者認為,我國轉型時期會計環(huán)境中的現(xiàn)代企業(yè)制度改革、資本市場的壯大經(jīng)濟全球化、企業(yè)規(guī)模擴張和科學技術的發(fā)展等眾多經(jīng)濟因素,我國法律體系的建立與完善嚴重滯后于經(jīng)濟、會計環(huán)境發(fā)展的法律環(huán)境,社會公眾的社會意識和價值觀等文化、社會因素以及企業(yè)內部控制制度和公司治理結構等微觀問題,相互影響,最終都對我國法務會計行業(yè)的發(fā)展起到了促進的作用。而與此同時,法務會計在中國的發(fā)展也將反作用于其所處的會計環(huán)境,通過法制與監(jiān)管并存的形式,為規(guī)范市場秩序、優(yōu)化市場經(jīng)濟和法律環(huán)境產(chǎn)生積極的影響。
[Abstract]:Forensic accounting is an interdisciplinary discipline in accounting.Due to its short history and the combination of accounting, auditing, law and other disciplines, the understanding of forensic accounting is very limited.However, with the increasingly serious problem of corporate fraud and the increasingly prominent problem of accounting legal liability in the capital market, the subject of forensic accounting is gradually recognized by the public.The exploration of the theory and practice of this discipline has been carried out step by step in the field of accounting theory and practice.It is against this background that the author, on the topic of market analysis and research on the development of forensic accounting in China during the transitional period, makes a theoretical discussion on the relevant aspects of forensic accounting industry in China.Expect to make a certain degree of theoretical contribution to the development of forensic accounting in China.Firstly, the author reviews the research achievements of scholars at home and abroad on the theoretical and practical problems of forensic accounting.Because of the great gap between the level of forensic accounting and the macro and micro accounting environment which affect the survival and development of forensic accounting, there are great differences in the research of forensic accounting both at home and abroad.Comparability and reference are of little significance.This also enhanced the author's academic research in the field of forensic accounting.Based on the analysis of questionnaire, this paper makes the author's point of view more convincing by combining empirical and normative research.In the third chapter, the author analyzes the questionnaire about the market demand and public cognition of forensic accounting in China, and draws 11 conclusions.These conclusions provide a more objective data support for the author's later research on the supply-demand situation of forensic accounting market in China and the solution to the problem of market imbalance.The author's suggestions on the development of forensic accounting industry in China are also inspired by the conclusion of the questionnaire.Based on the data of questionnaire survey, the research on the development of forensic accounting industry in China begins with the research on the accounting environment in which the development of forensic accounting lies.The author holds that the reform of modern enterprise system in the accounting environment during the transition period of our country, the expansion of the capital market, the economic globalization, the expansion of enterprise scale and the development of science and technology are many economic factors.The establishment and perfection of our legal system lags behind the microcosmic problems such as the development of economy, accounting environment, the social consciousness and values of the public, the social factors, the internal control system of enterprises and the corporate governance structure.The mutual influence, finally all to our country forensic accounting profession development has played the promotion role.At the same time, the development of forensic accounting in China will also react to its accounting environment, through the form of the coexistence of legal system and supervision, to standardize the market order, optimize the market economy and legal environment has a positive impact.
【學位授予單位】：復旦大學
【學位級別】：博士
【學位授予年份】：2005
【分類號】：D918.95

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1 李明輝;亟待發(fā)展的法務會計[J];法學;2004年04期

2 姜月運,馬彩鳳;我國法務會計研究存在的問題和發(fā)展建議[J];商場現(xiàn)代化;2005年08期

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本文編號：1734925