【摘要】： 市場(chǎng)經(jīng)濟(jì)的發(fā)展強(qiáng)烈要求通過(guò)法律規(guī)范和市場(chǎng)規(guī)則來(lái)界定與調(diào)節(jié)社會(huì)經(jīng)濟(jì)行為,而會(huì)計(jì)行為必須有效地反映這些社會(huì)經(jīng)濟(jì)行為及其結(jié)果。法務(wù)會(huì)計(jì)正是為了適應(yīng)市場(chǎng)經(jīng)濟(jì)下法制建設(shè)的需要而發(fā)展起來(lái)的一個(gè)新興的會(huì)計(jì)領(lǐng)域。隨著我國(guó)市場(chǎng)經(jīng)濟(jì)的不斷發(fā)展,目前法務(wù)會(huì)計(jì)的需求日趨增大。然而法務(wù)會(huì)計(jì)理論與實(shí)踐在我國(guó)的發(fā)展遠(yuǎn)遠(yuǎn)不能滿足需求。本文旨在對(duì)注冊(cè)會(huì)計(jì)師的法務(wù)會(huì)計(jì)業(yè)務(wù)相關(guān)問(wèn)題做深入的研究,以期對(duì)我國(guó)發(fā)展注冊(cè)會(huì)計(jì)師的法務(wù)會(huì)計(jì)業(yè)務(wù)做出一定的貢獻(xiàn)。 本文首先概括地介紹了法務(wù)會(huì)計(jì)基本理論及法務(wù)會(huì)計(jì)與注冊(cè)會(huì)計(jì)師的關(guān)系;其次,論述了注冊(cè)會(huì)計(jì)師的法務(wù)會(huì)計(jì)業(yè)務(wù)內(nèi)容、業(yè)務(wù)標(biāo)準(zhǔn)、程序與報(bào)告;然后從我國(guó)法務(wù)會(huì)計(jì)行業(yè)市場(chǎng)實(shí)際出發(fā),論述法務(wù)會(huì)計(jì)是注冊(cè)會(huì)計(jì)師業(yè)務(wù)的一個(gè)重要組成部分;最后,分析了目前我國(guó)注冊(cè)會(huì)計(jì)師的法務(wù)會(huì)計(jì)業(yè)務(wù)發(fā)展現(xiàn)狀及存在的問(wèn)題;對(duì)促進(jìn)我國(guó)注冊(cè)會(huì)計(jì)師的法務(wù)會(huì)計(jì)業(yè)務(wù)的發(fā)展提出筆者的設(shè)想。
[Abstract]:The development of market economy calls for the definition and regulation of social economic behavior through legal norms and market rules, and the accounting behavior must reflect these social and economic behaviors and their results effectively. Forensic accounting is a new accounting field developed to meet the needs of legal system construction in market economy. With the development of market economy in our country, the demand of forensic accounting is increasing day by day. However, the development of forensic accounting theory and practice in China is far from meeting the demand. The purpose of this paper is to make a deep research on the related problems of forensic accounting business of CPA in order to make some contributions to the development of forensic accounting business of CPA in China. This paper firstly introduces the basic theory of forensic accounting and the relationship between forensic accounting and CPA, secondly, discusses the contents, business standards, procedures and reports of forensic accounting. Then proceeding from the market reality of forensic accounting in our country, this paper discusses that forensic accounting is an important part of CPA business, and finally, analyzes the current situation and existing problems of forensic accounting business of CPA in our country. In order to promote the development of forensic accounting business of CPA in China, the author puts forward some ideas.
【學(xué)位授予單位】：吉林大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2006
【分類號(hào)】：F233;D918.95

【引證文獻(xiàn)】

中國(guó)碩士學(xué)位論文全文數(shù)據(jù)庫(kù) 前1條

1 楊鳴;法務(wù)會(huì)計(jì)的訴訟支持研究[D];中國(guó)政法大學(xué);2007年

，

本文編號(hào)：2387561