【摘要】： 法務(wù)會計是在市場經(jīng)濟(jì)和法制化發(fā)展過程中產(chǎn)生的會計學(xué)分支,它是會計學(xué)與法學(xué)相結(jié)合的邊緣學(xué)科,也是當(dāng)前會計學(xué)界研究的一個熱點。法務(wù)會計人員可參與各種涉及財務(wù)事項的經(jīng)濟(jì)糾紛、仲裁和訴訟活動,為當(dāng)事人提供包括分析財務(wù)證據(jù)、制定訴訟策略,作為專家證人在法庭上發(fā)表專家意見也是法務(wù)會計人員一項重要的服務(wù)內(nèi)容。我國市場經(jīng)濟(jì)體制改革的深入和法制化建設(shè)的發(fā)展需要法務(wù)會計來提供專業(yè)服務(wù)。然而,我國的法務(wù)會計理論研究才剛剛起步,有關(guān)的實務(wù)活動尚未普遍展開,法務(wù)會計人才匱乏,更談不上建設(shè)法務(wù)會計職業(yè)組織和相關(guān)規(guī)范。因此,本文試圖通過對法務(wù)會計的基本理論進(jìn)行研究,重點分析法務(wù)會計在訴訟支持活動中的相關(guān)問題,并嘗試著構(gòu)建我國的法務(wù)會計專家證人制度。本文主要研究內(nèi)容包括: 1.法務(wù)會計的概念。本文介紹了國內(nèi)外會計學(xué)者對法務(wù)會計所下的定義及他們對法務(wù)會計基本理論的研究,對這些研究進(jìn)行了評述并嘗試著給法務(wù)會計下定義。 2.法務(wù)會計的業(yè)務(wù)領(lǐng)域。法務(wù)會計的本義與訴訟和審判密切相關(guān),但隨著經(jīng)濟(jì)和法制的發(fā)展,其服務(wù)內(nèi)容已不僅局限于訴訟活動,還擴(kuò)展到糾紛、仲裁、等其他法律活動。因此,本文將法務(wù)會計的服務(wù)領(lǐng)域概括為法律支持和調(diào)查會計,但本文重點研究法務(wù)會計在訴訟活動中的相關(guān)問題,為行文方便,本文將法務(wù)會計在訴訟活動中提供的服務(wù)稱為“訴訟支持”。 3.法務(wù)會計與司法會計的關(guān)系。本文分析了法務(wù)會計與司法會計的聯(lián)系和區(qū)別,在此基礎(chǔ)上提出二者的關(guān)系是法務(wù)會計包含司法會計。 4.法務(wù)會計在訴訟支持領(lǐng)域中的具體運用。法務(wù)會計在參與訴訟活動中應(yīng)具備一定的資格,并應(yīng)享有一定的權(quán)利和承擔(dān)一定的義務(wù)。 5.法務(wù)會計專家證人制度。本文分析了普通法系下的專家證人制度和我國當(dāng)前的鑒定人制度,指出我國司法審判體制的改革要求建立法務(wù)會計專家證人制度,并提出了構(gòu)建法務(wù)會計專家證人制度的初步構(gòu)想。
[Abstract]:Forensic accounting is a branch of accounting produced in the course of the development of market economy and legalization. It is a borderline subject combining accounting and law, and it is also a hot spot in the field of accounting. Legal accountants may participate in various economic disputes, arbitration and litigation activities involving financial matters, provide the parties with analysis of financial evidence, and formulate litigation strategies, It is also an important service for forensic accountants to give expert opinions in court as expert witnesses. The deepening of market economic system reform and the development of legal construction need forensic accounting to provide professional services. However, the theoretical study of forensic accounting in China has just started, the related practical activities have not been generally carried out, the lack of forensic accounting personnel, let alone the construction of forensic accounting professional organizations and related norms. Therefore, this paper tries to study the basic theory of forensic accounting, focus on the analysis of forensic accounting in litigation support activities, and try to build our country's forensic accounting expert witness system. The main contents of this paper are as follows: 1. The concept of forensic accounting. This paper introduces the definition of Forensic Accounting Institute made by domestic and foreign accounting scholars and their research on the basic theory of Forensic Accounting. This paper reviews these studies and tries to define forensic accounting. 2. The business area of forensic accounting. The original meaning of forensic accounting is closely related to litigation and trial, but with the development of economy and legal system, its service content is not only limited to litigation activities, but also extends to disputes, arbitration, and other legal activities. Therefore, this paper generalizes the service field of forensic accounting as legal support and investigation accounting, but this paper focuses on the related issues of forensic accounting in litigation activities. This article refers to the services provided by forensic accounting in litigation activities as "litigation support". 3. The relationship between forensic accounting and judicial accounting. This paper analyzes the relationship and difference between forensic accounting and judicial accounting, and points out that the relationship between forensic accounting and judicial accounting is that forensic accounting includes judicial accounting. The concrete application of forensic accounting in the field of litigation support. Forensic accounting should have certain qualifications in participating in litigation activities, and should enjoy certain rights and undertake certain obligations. Forensic accounting expert witness system. This paper analyzes the expert witness system under the common law system and the current expert witness system in our country, and points out that the reform of the judicial trial system requires the establishment of the forensic accounting expert witness system. At the same time, the author puts forward the tentative idea of constructing the expert witness system of forensic accounting.
【學(xué)位授予單位】：福州大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2006
【分類號】：D918.95

【引證文獻(xiàn)】

相關(guān)期刊論文 前2條

1 劉龔;;我國經(jīng)濟(jì)訴訟案件中運用法務(wù)會計的必要性與可行性分析[J];中國城市經(jīng)濟(jì);2011年14期

2 楊平;;法務(wù)會計訴訟支持探析[J];現(xiàn)代商業(yè);2009年08期

相關(guān)碩士學(xué)位論文 前4條

1 劉輝;法務(wù)會計在我國經(jīng)濟(jì)訴訟案件中運用的探析[D];江西財經(jīng)大學(xué);2010年

2 楊鳴;法務(wù)會計的訴訟支持研究[D];中國政法大學(xué);2007年

3 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

4 肖睿;我國法務(wù)會計訴訟支持問題探討[D];江西財經(jīng)大學(xué);2012年

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本文編號：2225777