本文選題：法務(wù)會(huì)計(jì) + 會(huì)計(jì)舞弊��； 參考：《湖南大學(xué)》2006年碩士論文

【摘要】： 法務(wù)會(huì)計(jì)是會(huì)計(jì)學(xué)和法學(xué)相結(jié)合的一門新型的邊緣性學(xué)科,它將會(huì)計(jì)知識(shí)和法律領(lǐng)域的一些相關(guān)技巧進(jìn)行有機(jī)結(jié)合,為查找舞弊、在法庭上提供法律證據(jù)和進(jìn)行法律鑒定服務(wù)。隨著我國經(jīng)濟(jì)的發(fā)展,會(huì)計(jì)舞弊案件日益增加,舞弊的手法也越來越隱蔽,舞弊案件也越來越復(fù)雜,涉及到會(huì)計(jì)和法律等多個(gè)方面。單靠?jī)?nèi)部控制和外部審計(jì)已不能有效地控制和防范會(huì)計(jì)舞弊問題。而法務(wù)會(huì)計(jì)在國外的實(shí)踐為我們防治會(huì)計(jì)舞弊找到了一種新的方法。但是,將法務(wù)會(huì)計(jì)應(yīng)用于控制會(huì)計(jì)舞弊,應(yīng)弄清楚法務(wù)會(huì)計(jì)是如何揭示會(huì)計(jì)舞弊的。 本文是從三個(gè)方面來探討法務(wù)會(huì)計(jì)的會(huì)計(jì)舞弊揭示機(jī)制的。對(duì)會(huì)計(jì)舞弊的揭示是以識(shí)別會(huì)計(jì)舞弊為前提的。因此,法務(wù)會(huì)計(jì)在識(shí)別會(huì)計(jì)舞弊時(shí),采用了不同于財(cái)務(wù)審計(jì)的新思路。它以舞弊理論為指導(dǎo),以舞弊思維形式為切入點(diǎn),采用“換位思考”的方法,像“小偷”一樣地想問題,強(qiáng)調(diào)創(chuàng)新,更重視經(jīng)驗(yàn)和職業(yè)判斷。在識(shí)別出會(huì)計(jì)舞弊后,法務(wù)會(huì)計(jì)師還要將會(huì)計(jì)舞弊以一定的方式披露出來。其中,法務(wù)會(huì)計(jì)師的素質(zhì)包括專業(yè)技術(shù)能力和職業(yè)道德將有助于會(huì)計(jì)舞弊結(jié)果的披露,同時(shí),法務(wù)會(huì)計(jì)證據(jù)特別是法務(wù)會(huì)計(jì)報(bào)告的證明力也會(huì)影響披露的效果。在會(huì)計(jì)舞弊案件中,法務(wù)會(huì)計(jì)師還能通過提供訴訟支持來迫使會(huì)計(jì)舞弊的制造者承擔(dān)法律責(zé)任,特別是承擔(dān)民事賠償責(zé)任,從而最終達(dá)到揭示會(huì)計(jì)舞弊的效果。在我國,法務(wù)會(huì)計(jì)主要被用作司法鑒定,適用范圍較窄,司法鑒定制度也不完善,因此,為減少會(huì)計(jì)舞弊行為,促進(jìn)法務(wù)會(huì)計(jì)在我國的發(fā)展,有必要對(duì)現(xiàn)存的司法鑒定制度進(jìn)行改進(jìn)或完善。
[Abstract]:Forensic accounting is a new kind of borderline subject which combines accounting and law. It organically combines accounting knowledge with some related techniques in the field of law, and provides legal evidence and forensic services in court for the purpose of finding fraud. With the development of our country's economy, the cases of accounting fraud are increasing day by day, the methods of fraud are becoming more and more hidden, and the cases of fraud are becoming more and more complex, involving many aspects such as accounting and law. Internal control and external audit alone can not effectively control and prevent accounting fraud. The practice of forensic accounting in foreign countries provides us with a new method to prevent accounting fraud. However, applying forensic accounting to control accounting fraud, we should find out how forensic accounting reveals accounting fraud. This paper discusses the accounting fraud disclosure mechanism of forensic accounting from three aspects. The disclosure of accounting fraud is based on the recognition of accounting fraud. Therefore, forensic accounting, in identifying accounting fraud, adopts a new way of thinking different from financial audit. Under the guidance of fraud theory, with the form of fraudulent thinking as the breakthrough point, it adopts the method of "transposition thinking", thinking problems like "thief", emphasizing innovation, paying more attention to experience and professional judgment. After identifying accounting fraud, forensic accountant should disclose accounting fraud in a certain way. Among them, the quality of forensic accountants, including professional technical ability and professional ethics, will contribute to the disclosure of the results of accounting fraud. At the same time, the proof of forensic accounting evidence, especially forensic accounting reports, will also affect the effect of disclosure. In the case of accounting fraud, the forensic accountant can also force the maker of accounting fraud to bear legal liability, especially civil liability, by providing legal support, so as to finally reveal the effect of accounting fraud. In China, forensic accounting is mainly used as judicial expertise, with a narrow scope of application and imperfect judicial identification system. Therefore, in order to reduce accounting fraud and promote the development of forensic accounting in China, It is necessary to improve or perfect the existing system of judicial expertise.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2006
【分類號(hào)】：D918.95;F233

【引證文獻(xiàn)】

相關(guān)期刊論文 前3條

1 何芹;;法務(wù)會(huì)計(jì)在上市公司財(cái)務(wù)欺詐案件中的應(yīng)用研究[J];財(cái)會(huì)通訊;2010年30期

2 許東霞;;法務(wù)會(huì)計(jì)如何控制關(guān)聯(lián)交易舞弊[J];北方經(jīng)貿(mào);2008年09期

3 易笑天;;法務(wù)會(huì)計(jì)在治理舞弊方面的作用及發(fā)展[J];商業(yè)文化(上半月);2011年08期

相關(guān)碩士學(xué)位論文 前1條

1 胡向暉;司法會(huì)計(jì)鑒定相關(guān)問題研究[D];天津大學(xué);2008年

，

本文編號(hào)：1788463