【摘要】： 法務(wù)會計是20世紀(jì)末興起于北美的一項會計學(xué)與法學(xué)交叉邊緣學(xué)科。它綜合運用會計學(xué)、審計學(xué)、法學(xué)等學(xué)科的方法，處理相關(guān)的需要運用會計與法律知識解決的實際問題，被廣泛運用于經(jīng)濟案件的調(diào)查和損失的確認、計量中，并對訴訟、仲裁等程序提供判斷的客觀依據(jù)。但隨著企業(yè)舞弊問題的日益嚴重和資本市場中法律責(zé)任、會計責(zé)任問題的日益突出，法務(wù)會計這一學(xué)科逐漸為社會公眾所認識，在歐美一些國家的司法系統(tǒng)中發(fā)揮越來越明顯的作用。 與西方一些發(fā)達國家相比，我國的法務(wù)會計不論從理論還是實踐都尚處于起步階段，實踐運用中主要存在著諸多問題：業(yè)務(wù)的范圍較窄、有關(guān)的制度不完善、缺乏完善的理論等。由于現(xiàn)代經(jīng)濟生活中對法務(wù)會計的需求日益加深，使得完善我國的法務(wù)會計理論，提高法務(wù)會計在實務(wù)運用中的作用和有效性成為非常重要且急待解決的問題。目前，雖然對于法務(wù)會計的研究已經(jīng)逐步開展起來，但其中很多問題還沒有一個較為明確的論斷。 本文試圖在整理與借鑒國內(nèi)外現(xiàn)有法務(wù)會計理論研究與實踐探索的基礎(chǔ)上，初步總結(jié)法務(wù)會計的內(nèi)涵，對法務(wù)會計的法律訴訟支持作用作了系統(tǒng)地介紹和分析，并在此基礎(chǔ)上對我國法務(wù)會計的發(fā)展提出建議。 本文共分為四部分，各部分主要內(nèi)容如下： 第一部分為緒論。闡述了本文的研究背景和意義，然后介紹了文章的國內(nèi)外的研究現(xiàn)狀和代表文獻，以及研究重點。 第二部分討論了法務(wù)會計的內(nèi)涵。首先分析了中外學(xué)者對法務(wù)會計的不同定義，而后嘗試著提出新的符合實際的法務(wù)會計定義。 第三部分為案例分析。以安然公司舞弊案和帕瑪拉特公司丑聞案兩個典型案例來具體說明法務(wù)會計在訴訟中的法律支持作用。 第四部分是我國法務(wù)會計的發(fā)展策略。主要涉及三個方面：首先，推進法務(wù)會計理論研究：其次，加快法務(wù)會計人才培養(yǎng)；最后，完善相關(guān)法律法規(guī)，建立法務(wù)會計準(zhǔn)則。
[Abstract]:Forensic accounting is an interdisciplinary discipline of accounting and law arising in North America at the end of the 20th century. It synthetically uses the methods of accounting, auditing, law and other disciplines to deal with relevant practical problems that need to be solved by using accounting and legal knowledge. It is widely used in the investigation of economic cases and in the recognition and measurement of losses, and in litigation, Arbitration and other procedures provide an objective basis for judgment. However, with the increasingly serious problem of corporate fraud, the legal responsibility in the capital market and the increasingly prominent problem of accounting liability, the subject of forensic accounting is gradually recognized by the public. In some European and American countries in the judicial system play a more and more obvious role. Compared with some developed countries in the West, the forensic accounting in our country is still in its infancy both in theory and practice. There are many problems in the practice: the scope of business is narrow, the relevant system is not perfect. Lack of perfect theory, etc. Due to the increasing demand for forensic accounting in modern economic life, it is very important and urgent to improve the theory of forensic accounting and improve the function and effectiveness of forensic accounting in practice. At present, although the research on forensic accounting has been developed step by step, but many of the problems have not a relatively clear conclusion. Based on the theoretical research and practical exploration of forensic accounting at home and abroad, this paper attempts to summarize the connotation of forensic accounting, and systematically introduce and analyze the supporting role of forensic accounting in legal litigation. On this basis, the development of forensic accounting in China is proposed. This paper is divided into four parts. The main contents of each part are as follows: the first part is the introduction. This paper expounds the research background and significance of this paper, and then introduces the domestic and foreign research status and representative literature, as well as the research focus. The second part discusses the connotation of forensic accounting. This paper first analyzes the different definitions of forensic accounting by Chinese and foreign scholars, and then tries to put forward a new definition of forensic accounting in accordance with the reality. The third part is case analysis. Two typical cases of Enron fraud and Parmalat scandal are used to illustrate the legal support role of forensic accounting in litigation. The fourth part is the development strategy of forensic accounting in China. It mainly involves three aspects: first, to promote the theoretical research of forensic accounting; secondly, to speed up the training of forensic accounting personnel; finally, to perfect the relevant laws and regulations and establish the standards of forensic accounting.
【學(xué)位授予單位】：蘭州大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2007
【分類號】：D918.95;D925

【引證文獻】

相關(guān)碩士學(xué)位論文 前4條

1 金鑫;我國法務(wù)會計現(xiàn)存問題及對策研究[D];東北財經(jīng)大學(xué);2010年

2 彭朝武;我國法務(wù)會計應(yīng)用的若干問題研究[D];吉林財經(jīng)大學(xué);2010年

3 張琦;會計學(xué)偵查方法的運用研究[D];西南政法大學(xué);2010年

4 楊爽;法務(wù)會計訴訟支持研究[D];首都經(jīng)濟貿(mào)易大學(xué);2013年

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本文編號：2124150