【摘要】：司法會(huì)計(jì)是會(huì)計(jì)和司法相結(jié)合產(chǎn)生的一門(mén)邊緣學(xué)科，在國(guó)外已有170多年的發(fā)展歷史，已經(jīng)比較成熟，而我國(guó)引進(jìn)較晚，相應(yīng)研究起步較慢。近年來(lái)，隨著實(shí)踐中，尤其是民事糾紛領(lǐng)域，涉財(cái)務(wù)會(huì)計(jì)知識(shí)的案件不斷增加，已經(jīng)超過(guò)了傳統(tǒng)民事訴訟的知識(shí)范籌，國(guó)內(nèi)也日益重視對(duì)司法會(huì)計(jì)的研究。目前已有不少學(xué)者撰文或著書(shū)，對(duì)司法會(huì)計(jì)這一新興學(xué)科進(jìn)行研究，，作出了很大的貢獻(xiàn)。但是，由于我國(guó)長(zhǎng)期以來(lái)的重刑輕民的傳統(tǒng)，目前國(guó)內(nèi)學(xué)者的研究成果大多集中在刑事訴訟領(lǐng)域，民事領(lǐng)域中的研究與運(yùn)用并不多見(jiàn)；另外研究者中間有很大一部分是站在財(cái)務(wù)會(huì)計(jì)角度來(lái)探討司法會(huì)計(jì)，不太適合司法會(huì)計(jì)在民事訴訟實(shí)踐中的應(yīng)用。因此，本文試圖側(cè)重于法律角度，就司法會(huì)計(jì)在民事糾紛案件中的應(yīng)用作一探討。本文共分四章： 第一章：主要介紹了司法會(huì)計(jì)的概念、特征、與相關(guān)學(xué)科的聯(lián)系與區(qū)別以及司法會(huì)計(jì)目前的國(guó)內(nèi)、外發(fā)展現(xiàn)狀； 第二章：從我國(guó)證據(jù)制度的角度探討了司法會(huì)計(jì)所得財(cái)務(wù)會(huì)計(jì)資料證據(jù)的證據(jù)屬性與特點(diǎn)； 第三章：分別從民事訴訟主體角度和程序法角度探討了司法會(huì)計(jì)在民事訴訟中的應(yīng)用。前者主要是簡(jiǎn)單介紹司法會(huì)計(jì)在民事訴訟中可以幫助當(dāng)事人解決那些問(wèn)題；后者主要從準(zhǔn)備工作、證據(jù)資料的收集工作、和必要時(shí)的司法會(huì)計(jì)鑒定工作三個(gè)方面詳細(xì)探討司法會(huì)計(jì)在民事訴訟中的運(yùn)用程序及存在的問(wèn)題； 第四章：結(jié)合全文，針對(duì)訴訟實(shí)踐中存在的制約司法會(huì)計(jì)發(fā)揮其應(yīng)有作用的因素，提出對(duì)我國(guó)民事訴訟中司法會(huì)計(jì)應(yīng)用體制的改革與完善建議。
[Abstract]:Judicial accounting is a marginal subject produced by the combination of accounting and judicature. It has a development history of 170 years in foreign countries and has been relatively mature. However, the introduction of judicial accounting in China is relatively late, and the corresponding research starts slowly. In recent years, with the practice, especially in the field of civil disputes, the number of cases involving financial and accounting knowledge has been increasing, which has exceeded the knowledge model of traditional civil litigation, and more attention has been paid to the research of judicial accounting in our country. At present, many scholars have written articles or books and made great contributions to the study of judicial accounting as a new subject. However, due to the long tradition of heavy punishment over the people, most of the domestic scholars' research results are concentrated in the field of criminal procedure, and the research and application in the civil field is rare. In addition, a large part of the researchers discuss judicial accounting from the angle of financial accounting, which is not suitable for the application of judicial accounting in the practice of civil litigation. Therefore, this paper attempts to focus on the legal point of view, on the application of judicial accounting in civil disputes. This paper is divided into four chapters: the first chapter: mainly introduces the concept of judicial accounting, characteristics, and related disciplines of the relationship and differences, as well as the current domestic and external development of judicial accounting; The second chapter: from the point of view of the evidence system of our country, it discusses the evidence attribute and characteristic of the evidence of the financial accounting information obtained by the judicial accounting. Chapter three discusses the application of judicial accounting in civil litigation from the angle of subject of civil action and procedural law. The former is mainly a brief introduction of judicial accounting in civil proceedings can help the parties to solve those problems; The latter mainly discusses the application procedure and existing problems of judicial accounting in civil litigation from three aspects: preparation work, collection of evidence data and forensic accounting identification work when necessary. Chapter four: combined with the full text, the author puts forward some suggestions on the reform and perfection of judicial accounting application system in civil litigation in our country in view of the factors which restrict judicial accounting to play its due role in litigation practice.
【學(xué)位授予單位】：山東大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2006
【分類(lèi)號(hào)】：D918.95;D915.2

【引證文獻(xiàn)】

相關(guān)期刊論文 前1條

1 翟志文;;名稱上統(tǒng)一,學(xué)科上分立——解決法務(wù)會(huì)計(jì)與司法會(huì)計(jì)爭(zhēng)議之思考[J];安慶師范學(xué)院學(xué)報(bào)(社會(huì)科學(xué)版);2010年08期

相關(guān)碩士學(xué)位論文 前1條

1 趙瑞祥;損失計(jì)量基礎(chǔ)理論與方法研究[D];中國(guó)政法大學(xué);2007年

本文編號(hào)：2430122