論我國法務(wù)會(huì)計(jì)法律制度的構(gòu)建
發(fā)布時(shí)間：2019-03-22 08:05
【摘要】： 隨著市場經(jīng)濟(jì)的迅速發(fā)展和法律制度的日趨完善,以及越來越多的經(jīng)濟(jì)糾紛和經(jīng)濟(jì)犯罪案件的出現(xiàn),特別是近幾年資本市場上屢屢暴出會(huì)計(jì)造假丑聞,注冊(cè)會(huì)計(jì)師行業(yè)遭遇信任危機(jī),市場迫切需要由獨(dú)立的專業(yè)人員從會(huì)計(jì)與法律角度出發(fā),對(duì)有關(guān)會(huì)計(jì)信息或相關(guān)事件做出專業(yè)鑒定,以保證處理結(jié)果客觀與公正,會(huì)計(jì)與法律的結(jié)合將更加緊密。一方面單純憑會(huì)計(jì)知識(shí)已經(jīng)很難正確處理市場經(jīng)濟(jì)條件下的所有會(huì)計(jì)事項(xiàng),另一方面法律對(duì)市場經(jīng)濟(jì)的規(guī)范還需要通過會(huì)計(jì)來計(jì)量和記錄。傳統(tǒng)的會(huì)計(jì)方法、財(cái)務(wù)管理又一次面臨新的挑戰(zhàn),因此,以會(huì)計(jì)理論和法學(xué)理論為基礎(chǔ),融會(huì)計(jì)學(xué)與法學(xué)為一體的法務(wù)會(huì)計(jì)應(yīng)運(yùn)而生,并在舞弊調(diào)查、風(fēng)險(xiǎn)管理、資產(chǎn)追蹤、資源爭端等各類問題的解決中得到了越來越廣泛的應(yīng)用,與此同時(shí),法務(wù)會(huì)計(jì)的相關(guān)理論和實(shí)踐問題也引起了業(yè)界專家和學(xué)者們?cè)絹碓綇V泛的關(guān)注。 在筆者研習(xí)法務(wù)會(huì)計(jì)的視野內(nèi),似乎研究法務(wù)會(huì)計(jì)的文章不少,但多數(shù)文章僅糾纏于借用“法務(wù)會(huì)計(jì)”一詞介紹或解釋國外的“法庭會(huì)計(jì)”定義,尋找“法務(wù)會(huì)計(jì)”與司法會(huì)計(jì)的異同,推定有關(guān)“法務(wù)會(huì)計(jì)”的內(nèi)容、目標(biāo)、假定、原則、主體范圍等。站在法律制度的構(gòu)建角度,對(duì)我國法務(wù)會(huì)計(jì)法律制度進(jìn)行系統(tǒng)研究的甚少,筆者在李若山教授、蓋地教授、郭強(qiáng)華博士、譚立教授等前輩和學(xué)者所做研究成果的基礎(chǔ)上,擬對(duì)我國法務(wù)會(huì)計(jì)法律制度的構(gòu)建進(jìn)行系統(tǒng)研究。筆者從法務(wù)會(huì)計(jì)法制建設(shè)相關(guān)內(nèi)容之法學(xué)分析入手,通過對(duì)建立我國法務(wù)會(huì)計(jì)法律制度的必要性與可行性論證,最后提出了建立我國法務(wù)會(huì)計(jì)法律制度的構(gòu)想。
[Abstract]:With the rapid development of the market economy and the perfection of the legal system, as well as the emergence of more and more economic disputes and economic crimes, especially in recent years, there have been repeated accounting fraud scandals in the capital market. The certified public accountant profession encounters the trust crisis, the market urgently needs from the accounting and the legal angle by the independent professional personnel, to the relevant accounting information or the related event professional appraisal, in order to ensure the processing result objective and fair. The combination of accounting and law will be closer. On the one hand, it is difficult to deal with all the accounting items under the market economy condition on the basis of accounting knowledge alone. On the other hand, the regulation of market economy by law also needs to be measured and recorded by accounting. The traditional accounting method, the financial management faces the new challenge once again, therefore, based on the accounting theory and the legal theory, the forensic accounting which integrates accounting and law comes into being, and in the fraud investigation, the risk management, the asset tracing, the legal affairs accounting arises at the historic moment, and in the fraud investigation, the risk management, the asset tracing, Resource disputes and other problems have been more and more widely used. At the same time, the related theoretical and practical issues of forensic accounting have attracted more and more attention from experts and scholars in the field. In the view of the author studying forensic accounting, it seems that there are many articles on forensic accounting, but most of the articles only focus on introducing or explaining the definition of "court accounting" in foreign countries by borrowing the word "forensic accounting". To find the similarities and differences between "forensic accounting" and judicial accounting, and to deduce the contents, objectives, assumptions, principles, subject scope and so on of "forensic accounting". From the point of view of the construction of the legal system, there is little systematic research on the legal system of forensic accounting in our country. On the basis of the research achievements made by the predecessors and scholars such as Professor Li Ruoshan, Professor Getty, Dr. Guo Qianghua, Professor Tan Li, and so on, It is intended to make a systematic study on the construction of the legal system of forensic accounting in China. Starting with the legal analysis of the legal construction of forensic accounting, the author demonstrates the necessity and feasibility of establishing the legal system of forensic accounting in China, and finally puts forward the idea of establishing the legal system of forensic accounting of our country.
【學(xué)位授予單位】：湘潭大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2007
【分類號(hào)】：D918.95
本文編號(hào)：2445420
[Abstract]:With the rapid development of the market economy and the perfection of the legal system, as well as the emergence of more and more economic disputes and economic crimes, especially in recent years, there have been repeated accounting fraud scandals in the capital market. The certified public accountant profession encounters the trust crisis, the market urgently needs from the accounting and the legal angle by the independent professional personnel, to the relevant accounting information or the related event professional appraisal, in order to ensure the processing result objective and fair. The combination of accounting and law will be closer. On the one hand, it is difficult to deal with all the accounting items under the market economy condition on the basis of accounting knowledge alone. On the other hand, the regulation of market economy by law also needs to be measured and recorded by accounting. The traditional accounting method, the financial management faces the new challenge once again, therefore, based on the accounting theory and the legal theory, the forensic accounting which integrates accounting and law comes into being, and in the fraud investigation, the risk management, the asset tracing, the legal affairs accounting arises at the historic moment, and in the fraud investigation, the risk management, the asset tracing, Resource disputes and other problems have been more and more widely used. At the same time, the related theoretical and practical issues of forensic accounting have attracted more and more attention from experts and scholars in the field. In the view of the author studying forensic accounting, it seems that there are many articles on forensic accounting, but most of the articles only focus on introducing or explaining the definition of "court accounting" in foreign countries by borrowing the word "forensic accounting". To find the similarities and differences between "forensic accounting" and judicial accounting, and to deduce the contents, objectives, assumptions, principles, subject scope and so on of "forensic accounting". From the point of view of the construction of the legal system, there is little systematic research on the legal system of forensic accounting in our country. On the basis of the research achievements made by the predecessors and scholars such as Professor Li Ruoshan, Professor Getty, Dr. Guo Qianghua, Professor Tan Li, and so on, It is intended to make a systematic study on the construction of the legal system of forensic accounting in China. Starting with the legal analysis of the legal construction of forensic accounting, the author demonstrates the necessity and feasibility of establishing the legal system of forensic accounting in China, and finally puts forward the idea of establishing the legal system of forensic accounting of our country.
【學(xué)位授予單位】：湘潭大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2007
【分類號(hào)】：D918.95
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，本文編號(hào)：2445420
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