法务会计服务在我国经济纠纷中的应用研究

发布时间：2018-01-25 11:01

本文关键词： 法务会计经济纠纷调解报告　出处：《云南财经大学》2017年硕士论文　论文类型：学位论文

【摘要】：改革开放以来,在我国特色社会主义带领下,市场经济稳步提升,尤其是加入世界贸易组织(worldtradeorganization)之后,我国的经济发展形势日趋复杂化,经济纠纷也日益增多且愈演愈烈,单一的会计或律师行业已无法满足和适应复杂多变的经济环境,于是,一种以适应和解决复杂多变的经济纠纷案件的新型行业诞生了——法务会计。简单来说,法务会计并非纯粹的会计学,是汇聚了多种不同学问跨多个领域的交叉边缘学科,包括会计学、法律学、审计学、侦查学、证据学、心理学等众多领域,是为解决复杂的经济纠纷或经济舞弊而产生的,它为经济纠纷提供专业的财务会计审查,并出具专业的法务会计调解报告。纵观我国各专家学者对法务会计的研究与探析,我们可以发现他们中的绝大多数都是老生常谈的对法务会计的理论结构和人才建设进行研究,亦或是对法务会计在司法诉讼领域的运用探究,而很少有关于在社会经济纠纷领域中引入法务会计的深入剖析,这就给我国在经济纠纷领域中的广泛应用造成了不小的障碍。所以,深层次的探究如何更好的运用法务会计,做好法务会计的推广运用的基础理论准备尤为重要。本文主要研究何如高效的将法务会计应用于实际经济纠纷中进行调解。鉴于目前法务会计在我国的应用与发展只是初级阶段,人们也常常将法务会计和司法会计混为一谈,所以特别说明,本文是主要以社会中介机构为主体,将法务会计作为其提供的服务,来调解经济纠纷。本文从多方面开展此次研究课题,通过规范性的探讨,参照国际成熟的法务会计理论支持,依照国内经济法律等基本国情以及典型案例等进行深入剖析,运用理论与实际相结合的办法,针对法务会计在我国的推广与运行提出可行性意见参考,目的是使我国能够更加成熟的运用法务会计这一领域。本文分为六个章节,以下是各部分框架:第一章为绪论,介绍此次研讨的背景、意义、文献综述及创作思路;第二章为基础层面的介绍,在于了解法务会计的内容体系和经济纠纷的内容体系,包括介绍传统意义上的法务会计、剖析国际准则条例,分析推广法务会计的意义及作用,掌握经济纠纷的概念,并且从解决经济纠纷的途径来说明法务会计在解决经济纠纷中的重要性,使我们能够更准确的认识法务会计;第三章通过对我国经济纠纷现状的分析,同时结合对法务会计的具体应用领域和方法的分析,得出法务会计是解决经济纠纷的有效途径和方法;第四章引用国内具体案例具体分析,通过对案例的分析,总结经验并为法务会计在我国的运用起到启示作用;第五章通过对上述内容的总结分析,得出法务会计在我国实际运行中所存在的不足之处,并据此提出改进建议;第六章为总结全文。
[Abstract]:Since the reform and opening up, the characteristics of China's socialist market economy under the guidance of steadily, especially the accession to the World Trade Organization (worldtradeorganization), China's economic development situation is becoming increasingly complex, economic disputes are increasing and intensified, a single accounting or legal profession has been unable to meet and adapt to the complex and changeable economic environment, so a new type of industry, in order to adapt and solve the complex economic dispute cases was born -- forensic accounting. In simple terms, forensic accounting is not purely accounting, is the cross edge discipline, brought together a variety of different knowledge across multiple areas including accounting, law, auditing, investigation, evidence, and many other fields psychology, is produced to solve the complicated economic disputes or economic fraud, it provides for economic disputes and professional financial accounting review, and issue professional Forensic accounting mediation report. Research and analysis in our country by experts and scholars of forensic accounting, we can find that most of them are research on forensic accounting theory is a commonplace talk of an old scholar structure and talent construction, or on the use of forensic accounting in the field of judicial proceedings, and there is a further Analysis on the introduction of forensic accounting in the social and economic disputes in the field, causing no small obstacle for the wide application of our country in the economic disputes in the field. Therefore, the deep research how to better use of forensic accounting, do the basic theory to promote the use of forensic accounting are particularly important. This paper mainly studies how to be efficient forensic accounting is applied to actual economic disputes through mediation. In view of the current forensic accounting application and development in our country is the primary stage, it is often the forensic accounting and Judicial accounting confused, so that, this paper is mainly to the social intermediary organization as the main body, the forensic accounting as the services provided, to settle economic disputes. This paper carry out the research topic from many aspects, through the discussion of the regulatory and reference of mature international forensic accounting theory, in-depth analysis of the domestic economy in accordance with the law. The basic conditions and typical cases, using a combination of theoretical and practical way for forensic accounting in the promotion and operation of our country puts forward feasible suggestions for reference, to enable our country to use forensic accounting more mature in this field. This paper is divided into six chapters, each part of the framework is the following: the first chapter is the introduction the introduction, research background, significance, literature review and writing ideas; the second chapter is based on the level of introduction, is to understand the content system of forensic accounting and economic disputes The contents of the system, including the introduction of forensic accounting in the traditional sense, analysis of international standards, analyzing the meaning and the promotion of forensic accounting, to grasp the concepts of economic disputes, and from the way to solve the economic disputes to illustrate the importance in solving economic disputes in forensic accounting, we can make more accurate understanding of forensic accounting; third chapter through analysis of the current situation of economic disputes in China, combined with the analysis of specific applications of forensic accounting and the method, the forensic accounting is an effective way and method to solve the economic disputes; the fourth chapter cited domestic case specific analysis, through case analysis, summarize the experience and inspiration in forensic accounting the use of our country; the fifth chapter through the analysis on the contents of the summary, and finds shortcomings existing in our forensic accounting in the actual operation, and according to the proposed change The sixth chapter is a summary of the full text.

【学位授予单位】：云南财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D918.95

【相似文献】