本文選題：法務(wù)會計(jì) + 法務(wù)會計(jì)主體��； 參考：《西南財(cái)經(jīng)大學(xué)》2008年碩士論文

【摘要】： 從制度經(jīng)濟(jì)學(xué)的觀點(diǎn),制度既是參與人博弈均衡的結(jié)果,也是博弈的規(guī)則。換言之,制度通過提供相關(guān)主體在利益上的博弈之后制定一系列的規(guī)則,界定行為主體在特定條件下的行為領(lǐng)域,約束人們之間的相互關(guān)系,從而減少交易活動的不確定性,最大限度降低交易成本,提高經(jīng)濟(jì)運(yùn)轉(zhuǎn)效率,進(jìn)而保護(hù)整個(gè)社會的順暢和諧。一個(gè)運(yùn)行良好的社會,必需要求健全的相關(guān)制度作為支撐�！艾F(xiàn)代經(jīng)濟(jì)是一個(gè)復(fù)雜的演化系統(tǒng),在滿足人類豐富而多變的目的上,它的效能依賴與各種規(guī)則。規(guī)則限制著人們可能采取的機(jī)會主義行為(我們稱這些規(guī)則為‘制度’)。制度保護(hù)個(gè)人的自由領(lǐng)域,幫助人們避免或緩和沖突,增進(jìn)勞動和知識的分工,并因此而促進(jìn)繁榮。規(guī)范人際交往的規(guī)則的經(jīng)濟(jì)增長真是至關(guān)重要,以致連人類的生存和繁榮也要完全依賴與正確的制度和支撐這些制度的基本人類價(jià)值”。 因此,制度的重要性不言而喻。其實(shí),從歷史的角度觀之,自人類創(chuàng)制文字以來,人類一刻都不曾停止對制度的探求、對美好制度的渴望。人類積極尋找美好制度歸根結(jié)底是為了限制自我本能的惡劣弊端,規(guī)范自己不良行為,實(shí)現(xiàn)人類社會的和諧與幸福。 制度的價(jià)值與重要性反映到社會的經(jīng)濟(jì)生活中,就是在各行各業(yè)甚或每個(gè)很小的單位范圍內(nèi),都必須要求有適合各自獨(dú)特背景的制度。在制度群中,最主要的就是關(guān)于行為主體的制度。實(shí)踐證明,絕大部分的禍害或人類災(zāi)難都是人類自身非規(guī)范的行為造成的。換言之,在各行各業(yè)中,關(guān)于行為主體制度的研究是行業(yè)制度的要害部分。 自20世紀(jì)80年代,應(yīng)社會分工的專業(yè)化與精細(xì)化要求,在世界范圍內(nèi)尤其是在西方發(fā)達(dá)國家,產(chǎn)生了一個(gè)新興的職業(yè)——法務(wù)會計(jì)。其后幾十年里,法務(wù)會計(jì)在以美國、加拿大、澳大利亞等為代表的西方發(fā)達(dá)國家迅速發(fā)展壯大,在實(shí)踐方面更是發(fā)展速度驚人,然而卻不可避免的產(chǎn)生了一個(gè)矛盾:實(shí)踐的高度發(fā)達(dá)與理論研究的嚴(yán)重落后及其相關(guān)基本制度嚴(yán)重欠缺。由于受市場經(jīng)濟(jì)的共同特征與世界經(jīng)濟(jì)一體化趨勢的決定或影響,我國也在近20年里產(chǎn)生并發(fā)展了這個(gè)頗受人們歡迎的新興職業(yè),并且呈現(xiàn)除我國自己獨(dú)有的特征,這主要是受制于我國的經(jīng)濟(jì)發(fā)展?fàn)顩r以及法制建設(shè)等客觀條件�？傮w而言,法務(wù)會計(jì)在我國的發(fā)展特點(diǎn)是:一,在理論研究上主要盲從于國外,相關(guān)制度尤其是主體制度的構(gòu)建泛善可陳;二,由于缺乏相應(yīng)的理論支撐及基本制度的缺失,造成了極大的任意性,實(shí)踐相當(dāng)混亂。這種混亂的實(shí)踐狀況已經(jīng)引起不少學(xué)者的注意,并在一些文章中呼吁建立一整套法務(wù)會計(jì)的基本制度框架。然而,在筆者看來,任何制度的研究都必須首先關(guān)注行為主體制度的研究。因此,筆者結(jié)合自己所學(xué)、所思、所感、所悟,以謹(jǐn)慎嚴(yán)肅的心態(tài)對法務(wù)會計(jì)主體制度作一個(gè)相對比較系統(tǒng)的、嘗試性的研究,其最大目的并不在于著書立說,而是希望能夠更加激發(fā)理論界的研究熱情,聚焦學(xué)者們散射的研究資源,拋磚引玉。 根據(jù)本文的研究思路,全文被分為三部分六章,其中第一部分為引言,基于行文需要,并未劃分在六章之中。本文三部分包括:引言部分、論文主體部分、總結(jié)部分。 本文第一部分:引言。主要闡述了研究的目的和意義、文獻(xiàn)綜述、研究的方法與思路和可能的創(chuàng)新點(diǎn)與本文的不足。在這部分里,筆者主要使自己和讀者明白寫作本文的動機(jī)和心態(tài),寫作的工具和行文技巧,并梳理了學(xué)界對法務(wù)會計(jì)的研究文獻(xiàn)資料,就對法會計(jì)這個(gè)概念作出界定。 本文第二部分,即文章的主體部分,也是論點(diǎn)和創(chuàng)新點(diǎn)集中區(qū),包括了第2章至第6章內(nèi)容: 第2章闡述了法務(wù)會計(jì)在我國的實(shí)踐狀況。首先簡單介紹了產(chǎn)生法務(wù)會計(jì)的國際、國內(nèi)的背景;其次為了行文的方便與不必要的后文補(bǔ)充說明,筆者在梳理國內(nèi)外法務(wù)會計(jì)概念的基礎(chǔ)上,界定了本文對法務(wù)會計(jì)的定義,從而厘清法務(wù)會計(jì);再次,采用規(guī)范分析的方法揭示了法務(wù)會計(jì)的兩大功能:自然功能與社會功能;最后,筆者采用實(shí)證分析法、規(guī)范分析法與對比方法分析了我國的法務(wù)會計(jì)實(shí)踐弊端,僅從法務(wù)會計(jì)從業(yè)主體的視角上,對比分析了司法會計(jì)、財(cái)務(wù)審計(jì)與CPA業(yè)務(wù)在所謂法務(wù)會計(jì)實(shí)踐中的弊端,并提出本文的看法:即把司法會計(jì)、CPA業(yè)務(wù)視作法務(wù)會計(jì)、并指出了由注冊會計(jì)師來充當(dāng)法務(wù)會計(jì)從業(yè)主體的優(yōu)勢實(shí)則是懶惰和不合理的認(rèn)識與做法,當(dāng)前的實(shí)踐只是在相關(guān)制度、理論嚴(yán)重缺失的背景下的權(quán)宜之計(jì)。 第3章闡釋了法務(wù)會計(jì)主體制度的基本原則。在本章里,筆者基于法務(wù)會計(jì)自身的功能優(yōu)勢及先進(jìn)性,提出了法務(wù)會計(jì)主體制度的基本指導(dǎo)思想是“保護(hù)主義”,即制度的設(shè)計(jì)要體現(xiàn)保護(hù)新生事物的思想。在此指導(dǎo)思想下,并從主體個(gè)體的道德欲求這個(gè)人類的基本向善本能角度,論證了制度公正原則與制度合理性原則。在本文視角下,這里的“合理性”并非是泛化的自然法意義上的“合理性”,在筆者視域中,“制度合理性原則”是指制度的設(shè)計(jì)必須強(qiáng)調(diào)技術(shù)細(xì)節(jié)性、易執(zhí)行性、非苛求性(主要是對行為主體而言),并對如何設(shè)置制度的合理性提出自己的看法與建議。 第4章論述了法務(wù)會計(jì)主體資格。即指合格法務(wù)從業(yè)人員應(yīng)具備的素質(zhì)。在法務(wù)會計(jì)主體制度的基本思想與基本原則的指引下,著眼于法務(wù)會計(jì)職業(yè)的特殊性,提出法務(wù)會計(jì)主體資格,其應(yīng)當(dāng)包括:極強(qiáng)的復(fù)合專業(yè)知識、高尚的職業(yè)道德和一些必須具備的特殊職業(yè)素養(yǎng)。 第5章闡述了法務(wù)會計(jì)的權(quán)利義務(wù)。權(quán)利義務(wù)制度研究是關(guān)于行為主體制度的永恒課題。合理設(shè)置權(quán)利義務(wù)可以極大的鼓勵(lì)行為主體的工作熱情、凈化職業(yè)道德情操、約束執(zhí)業(yè)行為。就關(guān)于權(quán)利設(shè)計(jì)方面,采用對比分析的方法,提出法務(wù)會計(jì)主體的權(quán)利來源和依據(jù),并在此基礎(chǔ)上提出了與眾不同的權(quán)利分類:基礎(chǔ)權(quán)利、隨附權(quán)利與防衛(wèi)權(quán)利,并以列舉的方法論述了法務(wù)會計(jì)從業(yè)人員應(yīng)該承擔(dān)的主要義務(wù):守法義務(wù)、護(hù)法義務(wù)、保密義務(wù)、敬業(yè)義務(wù)。 第6章以民事法律責(zé)任為視角闡述了法務(wù)會計(jì)主體的法律責(zé)任。首先從三個(gè)案例中簡要分析并肯定了法務(wù)會計(jì)主體在提供專業(yè)服務(wù)失敗且造成利益相關(guān)人損失時(shí),承擔(dān)法律責(zé)任是不可避免的,筆者積極探尋了法務(wù)會計(jì)主體承擔(dān)法律責(zé)任的理論基礎(chǔ),并在“契約說”、“侵權(quán)說”、“獨(dú)立責(zé)任說”中為其確立了合理的基礎(chǔ),認(rèn)為法務(wù)會計(jì)主體承擔(dān)法律責(zé)任的基礎(chǔ)必須視具體情況而定,不能搞“一刀切”,這是由它自身特點(diǎn)決定的,并且對歸責(zé)原則及責(zé)任的合理承擔(dān)提出了自己的看法。 最后部分是總結(jié)內(nèi)容,筆者主要展望了法會計(jì)發(fā)展的趨勢和美好前景,并提出法務(wù)會計(jì)職業(yè)的健康發(fā)展所離不開的一些關(guān)鍵因素。 由于在引言里已經(jīng)對本文的創(chuàng)新點(diǎn)做了詳細(xì)介紹,因此在此不再贅言。
[Abstract]:From the point of view of institutional economics, the system is not only the result of the equilibrium of the participants' game, but also the rule of the game. In other words, the system establishes a series of rules by providing the relevant subject in the game of interest, defines the field of behavior under the specific conditions, restrains the relationship between people, and thus reduces the transaction activity. Uncertainty, to minimize transaction costs, improve economic efficiency, and thus protect the smooth and harmonious society of the whole society. A well functioning society must require sound related systems as a support. "Modern economy is a complex evolutionary system, and its efficiency depends on the rich and changeable objectives of human beings. Rules. Rules restrict the opportunistic behavior that people may take (we call these rules "systems"). Systems protect individuals' free fields, help people avoid or mitigate conflicts, promote labor and knowledge, and promote prosperity. The survival and prosperity of a class must depend entirely on the correct system and the basic human values supporting these systems.
Therefore, the importance of the system is self-evident. In fact, from a historical point of view, since the creation of human writing, human beings have not stopped the search for the system and the desire for a better system. In the final analysis, human beings seek a better system in order to restrict the evil and bad abuses of self instinct, standardize their own bad behavior and realize the human society. Harmony and happiness.
The value and importance of the system are reflected in the economic life of the society, that is, in all walks of life or even in every small unit, it must be required to have a system suitable for its own unique background. In the system group, the most important is the system of the subject of behavior. In other words, in all walks of life, the research on the system of actors is the key part of the industry system.
Since 1980s, the specialization and refinement of the social division of labor, in the world, especially in the western developed countries, has produced a new career - Forensic Accounting. In the next few decades, forensic accounting has developed rapidly in the developed countries, such as the United States, Canada, Australia and other developed countries, and in practice. Even more, the speed of development is astonishing, but it inevitably produces a contradiction: the severe backwardness of practice and the serious backwardness of theoretical research and its related basic systems are seriously deficient. Because of the common characteristics of the market economy and the decision or influence of the trend of the integration of the world economy, China has also produced and developed this quite in the last 20 years. The new occupations are welcomed by the people and present their own unique features, which are mainly subject to the objective conditions of our country's economic development and legal construction. In general, the development characteristics of forensic accounting in our country are: first, the theoretical research is mainly blind from foreign countries, and the related systems, especially the main body system, are built in general good. Two, because of the lack of the corresponding theoretical support and the lack of basic system, it has caused great arbitrariness and the practice is quite chaotic. This confusion of practice has aroused the attention of many scholars, and in some articles calls for the establishment of a set of basic framework of legal accounting. However, in the opinion of the author, the study of any system. All of them must first pay attention to the research of the system of the behavior subject. Therefore, the author makes a relatively systematic and tentative research on the legal accounting subject system with a prudent and serious attitude, combining with his own learning, thinking, feeling, and understanding. The purpose of this study is not to write a book, but to stimulate the research enthusiasm of the theoretical circle. Focusing on the research resources scattered by scholars and throwing bricks into jade.
According to the research ideas of this article, the full text is divided into three parts and six chapters, the first part is the introduction, which is not divided into six chapters based on the needs of the line of writing. The three part of this paper includes the introduction part, the main part of the paper, and the summary part.
The first part of this paper is the introduction. It mainly expounds the purpose and significance of the study, the literature review, the methods and ideas of the research, the possible innovation points and the shortcomings of this article. In this part, the author makes the author and the reader understand the motivation and mentality of writing this article, the tools and skills of writing, and combs the study of forensic accounting in the academic circles. The concept of legal accounting is defined by literature.
The second part of this article, which is the main body of the article, is also the focus of the argument and innovation. It includes second chapters to sixth chapters.
The second chapter expounds the practical situation of forensic accounting in our country. First, it briefly introduces the international and domestic background of producing forensic accounting. Secondly, the author defines the definition of legal accounting in this article on the basis of combing the domestic and foreign concepts of forensic accounting and clarifying the legal accounting. Thirdly, the two functions of forensic accounting are revealed by the method of normative analysis: natural function and social function. Finally, the author uses empirical analysis, normative analysis and contrast methods to analyze the malpractice of legal accounting practice in our country. It compares and analyses judicial accounting, financial audit and CPA industry from the angle of the main body of forensic accounting. In the practice of the so-called legal accounting practice, the author puts forward the view that the judicial accounting and CPA business are regarded as legal accounting, and that the advantages of the CPA as the main body of the legal accounting are lazy and unreasonable, and the current practice is only in the relevant system and the background of the serious lack of theory. An expedient plan.
The third chapter explains the basic principles of the legal accounting subject system. In this chapter, based on the functional advantages and advanced nature of legal accounting, the author puts forward the basic guiding ideology of the legal accounting subject system is "protectionism", that is, the design of the system should reflect the thought of protecting new things. Under this guiding ideology, and from the subject individual. In the view of this article, the "rationality" is not a "rationality" in the sense of natural law. In the view of the author, "the original principle of institutional rationality" means that the design of the system must emphasize the technical details. It is easy to execute, not to be harsh (mainly for the behavior subject), and to put forward its own views and suggestions on how to set up the rationality of the system.
The fourth chapter expounds the qualification of legal accounting subject. It refers to the quality that the qualified legal personnel should possess. Under the guidance of the basic principles and basic principles of the legal accounting subject system, we should focus on the particularity of the legal accounting profession and put forward the qualification of the legal accounting subject, which should include the very strong complex professional knowledge, the noble professional ethics and the high professional ethics. Some of the special professionalism that must be available.
The fifth chapter expounds the rights and obligations of legal accounting. The study of the system of rights and obligations is an eternal subject about the system of the subject of behavior. The rational setting of rights and obligations can greatly encourage the work enthusiasm of the subject, purify the professional ethics and restrict the practice. On the basis of the source and basis of the rights of the subject, and on this basis, it puts forward a different classification of Rights: the basic rights, the right and the right to defend, and the main obligations that the legal accountants should undertake by enumerating methods: the duty of law, the obligation to protect the law, the obligation to protect the secret, and the duty to respect the profession.
In the sixth chapter, the legal responsibility of legal accounting subject is expounded from the perspective of civil legal responsibility. First, it is inevitable to bear the legal responsibility when the main body of legal affairs has failed to provide professional services and causes the loss of the stakeholder from the three cases. The author actively seeks the legal responsibility of the legal accounting subject to bear the legal responsibility. The basis of the theory is to establish a reasonable basis in the "theory of contract", "tort theory" and "the theory of independent responsibility". It is believed that the basis of the legal responsibility of the legal accounting subject must be determined by the specific circumstances and can not be made "one size fits all". This is determined by its own characteristics and is reasonable undertaken to the principle of liability and responsibility. Out of my own opinion.
The last part is the summary of the content, the author looks forward to the trend of the development of the law accounting and the bright future, and puts forward some key factors which can not be separated from the healthy development of the legal accounting profession.
As the introduction of this article has made a detailed introduction to the innovation of this article, there is no need to mention it here.
【學(xué)位授予單位】：西南財(cái)經(jīng)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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