發(fā)布時(shí)間：2019-02-14 23:43

【摘要】： 從1946年美國第一次出現(xiàn)“法務(wù)會計(jì)”一詞至今已有半個多世紀(jì)了,此領(lǐng)域已在美國及加拿大等國家發(fā)展成熟;而我國也在司法實(shí)踐中出現(xiàn)了此類從業(yè)人員,但還沒有國家統(tǒng)一的法務(wù)會計(jì)人員資格認(rèn)證,這種制度缺陷將阻礙我國法務(wù)會計(jì)領(lǐng)域的進(jìn)一步發(fā)展。本文將介紹法務(wù)會計(jì)產(chǎn)生的背景及發(fā)展?fàn)顩r;并列舉美國、加拿大及澳大利亞各國的法務(wù)會計(jì)人員的培養(yǎng)方式及資格認(rèn)定,各國的法務(wù)會計(jì)從業(yè)組織和實(shí)踐發(fā)展;對比我國法務(wù)會計(jì)的發(fā)展情況及人才培養(yǎng)現(xiàn)狀,并根據(jù)法務(wù)會計(jì)人員的職業(yè)素質(zhì)要求,提出建立健全法務(wù)會計(jì)相關(guān)制度、深化法務(wù)會計(jì)的理論研究、借鑒國外相關(guān)經(jīng)驗(yàn)等關(guān)于我國法務(wù)會計(jì)人才培養(yǎng)的建議。同時(shí)也提出了規(guī)范我國法務(wù)會計(jì)人員認(rèn)證資格考試制度,如確立報(bào)考條件、考試內(nèi)容、組織形式等;及規(guī)范我國法務(wù)會計(jì)人員認(rèn)證資格年檢及違規(guī)處理制度等關(guān)于完善我國法務(wù)會計(jì)人員準(zhǔn)入制度的相關(guān)設(shè)計(jì)方案。
[Abstract]:It has been more than half a century since the first appearance of the word "forensic accounting" in the United States in 1946, and the field has developed and matured in the United States and Canada. However, there is no unified qualification certification of forensic accountants in our country, which will hinder the further development of forensic accounting in our country. This paper will introduce the background and development of forensic accounting, and enumerate the training methods and qualifications of forensic accountants in the United States, Canada and Australia, the organizations and practice development of forensic accounting in various countries. Comparing with the development of forensic accounting and the current situation of personnel training in China, and according to the professional quality requirements of forensic accounting personnel, this paper puts forward the establishment and improvement of forensic accounting related system, deepening the theoretical research of forensic accounting. Draw lessons from the relevant experience of foreign countries on the training of forensic accounting personnel in China. At the same time, it also proposes to standardize the qualification examination system for forensic accountants in China, such as establishing the conditions for registration, the content of the examination, the form of organization, and so on. And standardizing our country forensic accountant attestation qualification annual inspection and the illegal handling system and so on regarding consummates our country forensic accountant personnel admission system related design plan.
【學(xué)位授予單位】：首都經(jīng)濟(jì)貿(mào)易大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2008
【分類號】：D918.95

【引證文獻(xiàn)】

相關(guān)期刊論文 前1條

1 董仁周;;法務(wù)會計(jì)職業(yè)機(jī)制建構(gòu)研究[J];審計(jì)與經(jīng)濟(jì)研究;2012年01期

相關(guān)碩士學(xué)位論文 前1條

1 溫寶華;法務(wù)會計(jì)在我國的應(yīng)用問題研究[D];山西財(cái)經(jīng)大學(xué);2010年

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本文編號：2422730