本文選題：司法會(huì)計(jì) + 司法會(huì)計(jì)鑒定�。� 參考：《天津大學(xué)》2008年碩士論文

【摘要】： 司法會(huì)計(jì)作為一種新興的取證技術(shù)和鑒定手段,正是為了適應(yīng)市場(chǎng)經(jīng)濟(jì)條件,有力打擊危害國(guó)家經(jīng)濟(jì)秩序、政府行政秩序的經(jīng)濟(jì)犯罪、職務(wù)犯罪應(yīng)運(yùn)而生。司法會(huì)計(jì)作為連接我國(guó)兩大中介平臺(tái)——注冊(cè)會(huì)計(jì)師和律師的橋梁和紐帶,得到充分重視并蓬勃發(fā)展起來(lái)。 首先介紹了現(xiàn)階段主要理論觀點(diǎn)和技術(shù),并分別加以評(píng)價(jià)。分析得出理論上可將司法會(huì)計(jì)分為司法會(huì)計(jì)審查、司法會(huì)計(jì)檢查、司法會(huì)計(jì)鑒定三類,稱為“三元論”。隨后闡述了司法會(huì)計(jì)鑒定的定義、特征、原則、任務(wù)、管轄主體以及范圍。接下來(lái)指出唯物辯證法是司法會(huì)計(jì)鑒定的理論基礎(chǔ),同一認(rèn)定理論是司法會(huì)計(jì)鑒定的一般基礎(chǔ)理論。并且進(jìn)一步指出概率分析應(yīng)用于司法會(huì)計(jì)鑒定同一認(rèn)定結(jié)論可靠性檢驗(yàn)的必要性,且重點(diǎn)研究了司法會(huì)計(jì)鑒定風(fēng)險(xiǎn)一般社會(huì)環(huán)境因素模糊聚類分析和不確定性結(jié)論的測(cè)定。在理論研究基礎(chǔ)上,對(duì)司法會(huì)計(jì)鑒定程序及方法做出陳述,并通過(guò)具體案例的分析詳解了六類鑒定技術(shù)方法。然而司法會(huì)計(jì)鑒定結(jié)論所依據(jù)的是財(cái)務(wù)資料,所反映的是案件涉及的財(cái)務(wù)事實(shí)特別是案件資金的運(yùn)動(dòng)規(guī)律,而超出這一部分的其它案件事實(shí),在司法會(huì)計(jì)鑒定結(jié)論中是不能反映的,要求司法會(huì)計(jì)行為人不允許表達(dá)主觀心理狀態(tài)也不能對(duì)司法機(jī)關(guān)表達(dá)建設(shè)性意見(jiàn)。最后,提出規(guī)范司法會(huì)計(jì)鑒定工作,提高司法會(huì)計(jì)鑒定報(bào)告質(zhì)量的合理化建議。
[Abstract]:Judicial accounting as a new forensic technology and identification means is to adapt to the conditions of the market economy to combat against the national economic order the government administrative order of the economic crime the emergence of job-related crimes. Judicial accounting, as a bridge and link between certified public accountants and lawyers, has been paid full attention to and developed vigorously. Firstly, it introduces the main theory and technology at present, and evaluates them respectively. In theory, judicial accounting can be divided into three categories: judicial accounting review, judicial accounting inspection and judicial accounting identification, which are called "ternary theory". Then the definition, characteristics, principles, tasks, subject and scope of forensic accounting identification are expounded. Secondly, it points out that materialist dialectics is the theoretical basis of forensic accounting identification, while the same identification theory is the general basic theory of forensic accounting identification. Furthermore, it points out the necessity of applying probabilistic analysis to the reliability test of the same conclusion of forensic accounting identification, and focuses on the fuzzy cluster analysis of general social environmental factors of forensic accounting identification and the determination of uncertain conclusions. On the basis of theoretical research, this paper makes a statement on the procedure and method of forensic accounting identification, and explains six kinds of identification techniques through the analysis of specific cases. However, the conclusion of forensic accounting is based on financial information, which reflects the financial facts involved in the case, especially the law of movement of the case funds, while the other facts of the case that exceed this part of the case, It can not be reflected in the conclusion of forensic accounting identification, and the legal accounting actor is required not to express his subjective psychological state or to express constructive opinions to the judicial organ. Finally, the paper puts forward some reasonable suggestions on standardizing the work of forensic accounting identification and improving the quality of forensic accounting identification report.
【學(xué)位授予單位】：天津大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2008
【分類號(hào)】：D918.95

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 翟嵐;淺議會(huì)計(jì)平衡式形式的唯一性[J];財(cái)會(huì)月刊;1997年04期

2 秦永和 ,文生祥;司法會(huì)計(jì)鑒定與創(chuàng)造性思維[J];財(cái)會(huì)月刊;2004年07期

3 楊波;我國(guó)司法會(huì)計(jì)鑒定存在的問(wèn)題及解決途徑[J];河南財(cái)政稅務(wù)高等�？茖W(xué)校學(xué)報(bào);2005年01期

4 曹詩(shī)權(quán);司法鑒定模式的現(xiàn)狀與改革[J];中國(guó)司法;2002年01期

5 郭勤,施昌虬;完善我國(guó)刑事司法鑒定制度芻議[J];公安研究;2003年04期

6 胡剛;試論司法會(huì)計(jì)鑒定準(zhǔn)則[J];貴州省政法管理干部學(xué)院學(xué)報(bào);1999年02期

7 徐俏;;法務(wù)會(huì)計(jì)產(chǎn)生的動(dòng)因及發(fā)展我國(guó)法務(wù)會(huì)計(jì)的設(shè)想[J];廣州市公安管理干部學(xué)院學(xué)報(bào);2006年03期

8 鄭宏春,葉青;談司法會(huì)計(jì)鑒定[J];黑龍江財(cái)會(huì);2002年06期

9 董楠;試論運(yùn)用司法會(huì)計(jì)技術(shù)查辦經(jīng)濟(jì)犯罪案件的策略[J];安徽警官職業(yè)學(xué)院學(xué)報(bào);2005年04期

10 曹忠志;芻議司法會(huì)計(jì)鑒定[J];經(jīng)濟(jì)論壇;2001年13期

相關(guān)碩士學(xué)位論文 前4條

1 董莉軍;司法審計(jì)相關(guān)問(wèn)題研究[D];武漢理工大學(xué);2004年

2 湯軼群;刑事司法鑒定程序完善構(gòu)想[D];吉林大學(xué);2006年

3 王文杰;法務(wù)會(huì)計(jì)相關(guān)問(wèn)題研究[D];東北財(cái)經(jīng)大學(xué);2005年

4 曹愛(ài)蘭;法務(wù)會(huì)計(jì)對(duì)會(huì)計(jì)舞弊的揭示機(jī)制研究[D];湖南大學(xué);2006年

，

本文編號(hào)：1800820