【摘要】：法務(wù)會(huì)計(jì)是會(huì)計(jì)學(xué)在法律實(shí)踐應(yīng)用中所產(chǎn)生的一個(gè)新分支,它主要涉及到運(yùn)用會(huì)計(jì)學(xué)知識(shí)和方法來(lái)解決司法實(shí)踐中的法律問(wèn)題。法務(wù)會(huì)計(jì)產(chǎn)生于20世紀(jì)七十年代到八十年代初的美國(guó),在一些發(fā)達(dá)國(guó)家,法務(wù)會(huì)計(jì)不但是一門(mén)學(xué)科,更是一種新興職業(yè)。廣義上的法務(wù)會(huì)計(jì)包括舞弊偵查和防范、訴訟支持、專(zhuān)家證人,以及其他調(diào)查服務(wù)。實(shí)際上法務(wù)會(huì)計(jì)是特定主體綜合運(yùn)用會(huì)計(jì)、法律知識(shí),并采納審計(jì)學(xué)、偵查學(xué)相關(guān)學(xué)科技術(shù)方法,以獲得有關(guān)財(cái)務(wù)信息的相關(guān)證據(jù)材料,并以特定的方式參與到庭審當(dāng)中,以協(xié)助法院及當(dāng)事人解決相關(guān)經(jīng)濟(jì)糾紛的特殊主體。 當(dāng)今中國(guó),隨著市場(chǎng)經(jīng)濟(jì)的發(fā)展和國(guó)內(nèi)外投資的增加,個(gè)人、企業(yè)交易的規(guī)模越來(lái)越大,經(jīng)濟(jì)活動(dòng)越來(lái)越復(fù)雜,經(jīng)濟(jì)行為內(nèi)容的復(fù)雜化以及由此引發(fā)的包括欺詐和法律支持在內(nèi)的諸多問(wèn)題已使得傳統(tǒng)的職業(yè)群體頗為撓頭,而法務(wù)會(huì)計(jì)的產(chǎn)生在一定程度上為促成該問(wèn)題的解決提供了一種思路。近年來(lái),我國(guó)諸如上例涉及財(cái)務(wù)、會(huì)計(jì)、審計(jì)等專(zhuān)業(yè)問(wèn)題的法律案件及欺詐大案越來(lái)越多,法律和會(huì)計(jì)兩大職業(yè)團(tuán)體在處理這些問(wèn)題時(shí)均顯現(xiàn)出了自身的局限,社會(huì)對(duì)法務(wù)會(huì)計(jì)這種復(fù)合型人才的需求存在著巨大缺口,因此加快法務(wù)會(huì)計(jì)人才的培養(yǎng),管理,使他們具備勝任法務(wù)會(huì)計(jì)實(shí)踐工作所需的素質(zhì)和技能是當(dāng)務(wù)之急,筆者正是出于這一現(xiàn)實(shí)需求開(kāi)始了對(duì)法務(wù)會(huì)計(jì)主體資格的研究。 目前,雖然對(duì)于法務(wù)會(huì)計(jì)的研究已經(jīng)逐步開(kāi)展起來(lái),但其中很多問(wèn)題還沒(méi)有一個(gè)較為明確的論斷,法務(wù)會(huì)計(jì)主體資格就是其中一個(gè),關(guān)于法務(wù)會(huì)計(jì)主體資格的研究還僅僅停留在技術(shù)和職業(yè)道德這兩個(gè)層面上,而沒(méi)有在如何完善法務(wù)會(huì)計(jì)主體資格的認(rèn)證機(jī)制,建立法務(wù)會(huì)計(jì)測(cè)評(píng)系統(tǒng),法務(wù)會(huì)計(jì)人才的培養(yǎng)和管理等方面進(jìn)行深入的研究,為了有效的促進(jìn)法務(wù)會(huì)計(jì)實(shí)務(wù)和理論的研究,有必要加強(qiáng)對(duì)這一領(lǐng)域的問(wèn)題的研究。 本文主要以理論分析為基礎(chǔ),由于我國(guó)的法務(wù)會(huì)計(jì)的產(chǎn)生發(fā)展相對(duì)于西方發(fā)達(dá)國(guó)家尤其是美國(guó)相對(duì)較晚,我國(guó)在法務(wù)會(huì)計(jì)主體資格很多方面都沒(méi)達(dá)成一致的理論,本文分析了我國(guó)目前法務(wù)會(huì)計(jì)發(fā)展的現(xiàn)狀和問(wèn)題,包括準(zhǔn)入資格存在的問(wèn)題,認(rèn)證制度存在的問(wèn)題,培養(yǎng)現(xiàn)狀存在的問(wèn)題,然后分析了西方發(fā)達(dá)國(guó)家尤其是美國(guó)的法務(wù)會(huì)計(jì)主體資格發(fā)展現(xiàn)狀,包括美國(guó)各執(zhí)業(yè)組織對(duì)法務(wù)會(huì)計(jì)主體資格的要求,美國(guó)對(duì)法務(wù)會(huì)計(jì)人員的監(jiān)管規(guī)范,美國(guó)法務(wù)會(huì)計(jì)主體資格的培養(yǎng)經(jīng)驗(yàn)。通過(guò)以上的分析論證和美國(guó)法務(wù)會(huì)計(jì)主體資格經(jīng)驗(yàn)的借鑒,最后提出完善我國(guó)法務(wù)會(huì)計(jì)主體資格的建議包括規(guī)范我國(guó)法務(wù)會(huì)計(jì)主體資格認(rèn)證制度,建立我國(guó)法務(wù)會(huì)計(jì)人才測(cè)評(píng)體系,加強(qiáng)我國(guó)法務(wù)會(huì)計(jì)主體資格的監(jiān)管,完善我國(guó)法務(wù)會(huì)計(jì)人才的培養(yǎng)和管理。 本文共分為五部分,每部分內(nèi)容如下：第一部分為引言部分,介紹國(guó)內(nèi)外法務(wù)會(huì)計(jì)的研究背景及現(xiàn)狀,文獻(xiàn)綜述,研究方法及文章框架。第二部分是法務(wù)會(huì)計(jì)的主體資格基本理論,介紹了法務(wù)會(huì)計(jì)的定義,法務(wù)會(huì)計(jì)業(yè)務(wù)范圍,法務(wù)會(huì)計(jì)主體,我國(guó)法務(wù)會(huì)計(jì)主體資格基本要求。第三部分,介紹了我國(guó)法務(wù)會(huì)計(jì)主體資格存在的問(wèn)題,第四部分借鑒美國(guó)法務(wù)會(huì)計(jì)主體資格經(jīng)驗(yàn),第五部分結(jié)合我國(guó)的特殊國(guó)情,提出完善我國(guó)法務(wù)會(huì)計(jì)主體資格的建議。
[Abstract]:Forensic accounting is a new branch of accounting in the application of legal practice. It mainly involves the use of accounting knowledge and methods to solve legal problems in judicial practice. Forensic accounting came into being in the United States from the 1970s to the early 1980s. In some developed countries, forensic accounting is not only a subject, but also a subject. Forensic accounting in a broad sense includes fraud detection and prevention, litigation support, expert witnesses, and other investigative services. In fact, forensic accounting is the comprehensive use of accounting, legal knowledge, and the adoption of auditing, investigative related disciplines and technical methods, in order to obtain relevant evidence of financial information, and in particular. Participate in court trials in a prescribed way to assist courts and parties in resolving related economic disputes.
Nowadays in China, with the development of market economy and the increase of investment at home and abroad, the scale of individual and enterprise transactions is becoming larger and larger, economic activities are becoming more and more complex, the content of economic behavior is becoming more and more complicated, and the resulting problems, including fraud and legal support, make the traditional professional groups rather frustrated, while forensic accounting. In recent years, there are more and more legal cases and fraudulent cases involving financial, accounting, auditing and other professional issues in China. Both legal and accounting professional groups have shown their own limitations in dealing with these problems. There is a huge gap in the demand for compound talents. Therefore, it is urgent to speed up the training and management of forensic accounting talents, so that they can be qualified for the practical work of forensic accounting.
At present, although the research on forensic accounting has been carried out gradually, there is still no clear conclusion on many issues. The qualification of forensic accounting subject is one of them. The research on the qualification of forensic accounting subject is only on the two levels of technology and professional ethics, but not on how to improve forensic accounting. In order to effectively promote the study of forensic accounting practice and theory, it is necessary to strengthen the study of this field.
This paper is mainly based on theoretical analysis, because the emergence and development of forensic accounting in China is relatively late compared with western developed countries, especially the United States, China has not reached a consensus on many aspects of the subject qualification of forensic accounting theory, this paper analyzes the current situation and problems of the development of forensic accounting in China, including the existence of admission qualifications. Problems, problems in the certification system, problems in the training of the status quo, and then analyzes the status quo of the qualifications of forensic accounting subject in western developed countries, especially in the United States, including the requirements for the qualifications of forensic accounting subject in various professional organizations in the United States, the regulation of forensic accounting personnel in the United States, and the cultivation of the qualifications of forensic accounting subject in the United States. Based on the above analysis and demonstration and the experience of forensic accounting subject qualification in the United States, this paper puts forward some suggestions to improve the qualification of forensic accounting subject in China, including standardizing the qualification authentication system of forensic accounting subject in China, establishing the evaluation system of forensic accounting personnel in China, strengthening the supervision of the qualification of forensic accounting subject in China and perfecting the law of China. Training and management of accounting personnel.
This article is divided into five parts, each part is as follows: The first part is the introduction, introducing the domestic and foreign forensic accounting research background and present situation, literature review, research methods and article framework.The second part is the basic theory of forensic accounting subject qualification, introduces the definition of forensic accounting, forensic accounting business scope, forensic accounting subject. The third part introduces the problems existing in the qualification of forensic accounting subject in our country, the fourth part draws lessons from the experience of American forensic accounting subject qualification, and the fifth part puts forward some suggestions to improve the qualification of forensic accounting subject in our country.
【學(xué)位授予單位】：江西財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類(lèi)號(hào)】：D918.95

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