【摘要】： 法務(wù)會計是市場經(jīng)濟(jì)和法制化發(fā)展過程中產(chǎn)生的會計學(xué)分支,屬于會計學(xué)與法學(xué)交叉邊緣學(xué)科。它綜合運(yùn)用會計學(xué)、審計學(xué)、法學(xué)等學(xué)科的方法,處理相關(guān)的需要運(yùn)用會計與法律知識解決的實際問題,被廣泛運(yùn)用于經(jīng)濟(jì)案件的調(diào)查和損失確認(rèn)、計量之中,并為訴訟、仲裁等法律程序提供判斷的客觀依據(jù)。隨著近期非營利組織財務(wù)舞弊問題的日漸增多和非營利組織法律責(zé)任、會計責(zé)任問題的日益突出,非營利組織法務(wù)會計的需求逐漸凸顯。但我國的非營利組織法務(wù)會計理論研究才剛剛起步,有關(guān)的實務(wù)活動尚未普遍展開,非營利組織法務(wù)會計人才匱乏,更缺乏指導(dǎo)非營利組織法務(wù)會計實務(wù)的理論體系。因此,筆者在分析會計邏輯起點(diǎn)的基礎(chǔ)上,確定非營利組織法務(wù)會計目標(biāo)為非營利組織法務(wù)會計理論研究的邏輯起點(diǎn),通過邏輯演繹建立一個符合我國國情的非營利組織法務(wù)會計基本理論框架。在基礎(chǔ)框架建立過程中,運(yùn)用比較分析、歸納分析等方法,在評述各位學(xué)者觀點(diǎn)的基礎(chǔ)上,對非營利組織法務(wù)會計的內(nèi)涵進(jìn)行詮釋,進(jìn)而對非營利組織法務(wù)會計的目標(biāo)、假設(shè)、范圍、工作程序和方法以及報告進(jìn)行探討,并分析了法務(wù)會計體系框架各個要素之間的內(nèi)在邏輯關(guān)系。同時對我國實施非營利組織法務(wù)會計存在諸如非營利組織法務(wù)會計主體資格不明,法律責(zé)任難清,以及非營利組織法務(wù)會計工作準(zhǔn)則等與非營利組織法務(wù)會計理論框架相關(guān)的問題進(jìn)行分析了探討,以期通過基本理論的指導(dǎo)和各要素的共同作用來建立相關(guān)制度,促進(jìn)非營利組織的健康發(fā)展。
[Abstract]:Forensic accounting is a branch of accounting in the process of the development of market economy and legalization, which belongs to the interdisciplinary subject of accounting and law. It uses the methods of accounting, audit, law and other disciplines to deal with the related practical problems that need to be solved by using accounting and legal knowledge. It is widely used in the investigation, loss confirmation, measurement and litigation of economic cases. Arbitration and other legal procedures provide an objective basis for judgment. With the increasing problem of financial fraud of non-profit organizations and the legal liability of non-profit organizations, the problem of accounting liability is becoming more and more prominent, and the demand of legal accounting of non-profit organizations is becoming more and more prominent. However, the theoretical research on forensic accounting of non-profit organizations in China has just started, the relevant practical activities have not yet been widely carried out, the lack of forensic accounting talents in non-profit organizations, and the lack of theoretical system to guide the practice of forensic accounting in non-profit organizations. Therefore, on the basis of analyzing the logical starting point of accounting, the author determines that the goal of forensic accounting of non-profit organizations is the logical starting point of the theoretical research of forensic accounting of non-profit organizations. Through logical deduction, a basic theoretical framework of forensic accounting of non-profit organizations in line with the national conditions of our country is established. In the process of establishing the basic framework, using the methods of comparative analysis, induction and analysis, on the basis of commenting on the views of scholars, this paper interprets the connotation of forensic accounting of non-profit organizations, and then interprets the objectives and assumptions of forensic accounting of non-profit organizations. The scope, working procedures and methods, as well as the report, are discussed, and the internal logical relationship among the elements of the framework of forensic accounting system is analyzed. At the same time, the legal accounting of non-profit organizations in our country exists, such as the qualification of the subject of legal accounting of non-profit organizations is unknown, and the legal responsibility is difficult to clarify. This paper analyzes and probes into the problems related to the theoretical framework of forensic accounting of non-profit organizations, such as the standards of forensic accounting of non-profit organizations, in order to establish the relevant systems through the guidance of the basic theory and the joint action of various elements. Promote the healthy development of non-profit organizations.
【學(xué)位授予單位】：長沙理工大學(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)碩士學(xué)位論文 前1條

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

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本文編號：2475316