【摘要】： 訴訟會計在西方已經(jīng)有將近兩百年的發(fā)展歷史,隨著我國市場經(jīng)濟(jì)的發(fā)展,經(jīng)濟(jì)關(guān)系和經(jīng)濟(jì)活動進(jìn)一步復(fù)雜,反映經(jīng)濟(jì)活動的會計也越來越復(fù)雜,在處理一些涉及經(jīng)濟(jì)問題的法律事項時,需要一些具有相關(guān)法律知識的會計人員協(xié)助處理,這促使我國理論界和實務(wù)界廣泛關(guān)注訴訟會計。 然而,我國訴訟會計實踐經(jīng)驗少,對理論的研究不深入和不全面,與市場對訴訟會計的需求不相符。針對上述矛盾,本文的目的在于:聯(lián)系案例,對訴訟會計的內(nèi)涵和業(yè)務(wù)進(jìn)行研究,并分析我國擴(kuò)展訴訟會計業(yè)務(wù)領(lǐng)域的途徑。 文章首先采用邏輯演繹的方法,在總結(jié)訴訟會計相關(guān)研究成果的基礎(chǔ)上,提出了訴訟會計的概念,分析他的內(nèi)涵。在分析內(nèi)涵的基礎(chǔ)上,對訴訟會計與財務(wù)會計、司法會計和審計的聯(lián)系和區(qū)別進(jìn)行了探討,目的是讓人們對訴訟會計有一個更加清晰的認(rèn)識。在前面理論分析的基礎(chǔ)上,文章采用比較分析法,分析美國、加拿大和我國訴訟會計業(yè)務(wù)發(fā)展的情況,得出我國訴訟會計業(yè)務(wù)單一這個問題。接著文章采用經(jīng)驗研究方法,結(jié)合存在連帶擔(dān)保責(zé)任的借款案例和托普軟件的案例,分析了訴訟會計的訴訟支持業(yè)務(wù)和調(diào)查業(yè)務(wù)。最后以我國正處于經(jīng)濟(jì)轉(zhuǎn)型時期這一經(jīng)濟(jì)背景,分析了擴(kuò)展訴訟會計業(yè)務(wù)領(lǐng)域的途徑,并得出我國采用以中介機(jī)構(gòu)為主導(dǎo)的擴(kuò)展方式是最合適的結(jié)論。
[Abstract]:Litigation accounting has a history of nearly two hundred years in the West. With the development of China's market economy, economic relations and economic activities are further complicated, and accounting reflecting economic activities is becoming more and more complex. When dealing with some legal matters involving economic problems, some accountants with relevant legal knowledge are needed to assist in handling them, which makes our country's theorists and practitioners pay more attention to litigation accounting. However, the practical experience of litigation accounting in our country is little, the theoretical research is not thorough and comprehensive, and it does not accord with the market demand for litigation accounting. In view of the above contradiction, the purpose of this paper is to study the connotation and business of litigation accounting, and to analyze the ways to expand the field of litigation accounting in China. In this paper, the concept of litigation accounting is put forward and its connotation is analyzed on the basis of summarizing the research results of litigation accounting by using the method of logical deduction. On the basis of analyzing the connotation, this paper probes into the relationship and difference between litigation accounting and financial accounting, judicial accounting and auditing, in order to make people have a clearer understanding of litigation accounting. On the basis of the previous theoretical analysis, this paper analyzes the development of litigation accounting business in the United States, Canada and China by means of comparative analysis, and draws the conclusion that the litigation accounting business in our country is single. Then the paper analyzes the litigation support business and investigation business of litigation accounting by using empirical research method combined with the case of loan with joint and several security liability and the case of Topp software. Finally, based on the economic background that our country is in the period of economic transition, this paper analyzes the ways to expand the field of litigation accounting, and draws the conclusion that it is most appropriate for our country to adopt the expansion mode dominated by intermediary organizations.
【學(xué)位授予單位】：華中科技大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2006
【分類號】：D918.95

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 趙如蘭,戴建宏;對司法會計幾個問題的思考[J];財經(jīng)科學(xué);2001年S2期

2 譚立;;論法務(wù)會計的含義辨析[J];財會通訊(學(xué)術(shù)版);2005年12期

3 蓋地;適應(yīng)21世紀(jì)的會計人才──法務(wù)會計[J];財會通訊;1999年05期

4 喻景忠;法務(wù)會計理論與實踐初探[J];財會通訊;1999年05期

5 譚立;論法務(wù)會計的法律事項[J];財會月刊;2005年11期

6 譚立;;對法務(wù)會計法律責(zé)任幾個相關(guān)問題的探討[J];財會月刊;2005年27期

7 張蕊;加強(qiáng)訴訟會計研究 拓展會計新領(lǐng)域[J];當(dāng)代財經(jīng);1997年12期

8 劉麗林;;我國司法會計學(xué)教育的現(xiàn)狀及意義[J];遼寧公安司法管理干部學(xué)院學(xué)報;2006年01期

9 何燕芳;加拿大訴訟會計簡介[J];廣西會計;1998年04期

10 戴德明,周華;法務(wù)會計若干基本問題研究[J];貴州財經(jīng)學(xué)院學(xué)報;2001年03期

，

本文編號：2333248