法务会计在我国面临的问题及对策研究

发布时间：2018-02-25 10:03

本文关键词： 法务会计诉讼支持法务会计人员　出处：《东北财经大学》2010年硕士论文　论文类型：学位论文

【摘要】：法务会计是一种介于一般会计与审计之间,并渗透法律领域的特殊学科,它是特定的主体运用会计知识、法学知识、审计技术与调查技术,针对经济纠纷中的法律问题,收集有关的会计证据,提出自己的专业意见并以此作为法律鉴定依据的一门融多项学科为一体的边缘性科学。二十世纪中后期,法务会计在西方国家迅速发展，，现已成为会计领域一个新的重要的服务方面。我国的法务会计起步较晚,属于新兴的职业,其运用仍处于尝试阶段,主要是在法庭诉讼方面提供服务。目前,我国法务会计的理论研究比较薄弱,提出的理论大多数是以国外相对成熟的理论为基础直接改进而成,配套的法律法规操作性不强,理论与实践相脱节,而且从事法务会计业务的人员素质参差不齐,缺乏规范的工作程序。本文在此背景下,着重对法务会计现存问题进行研究,并结合典型案例具体分析,寻求完善我国法务会计的若干对策。本文共分为五个部分。第一部分为绪论,首先说明了本文的研究背景和研究意义,然后通过对国内外的相关文献的对比分析提出自己的观点,最后阐明了本文的研究思路和研究方法。第二部分为文献综述,该部分首先列举了国内外学者对法务会计所下的定义,并且进一步将法务会计与司法会计、财务会计、独立审计等相关学科加以比较。然后阐述了法务会计产生的动因主要是为了适应全球经济一体化、增强现代会计控制力度和增强现代审计功能的需要。最后分别介绍了法务会计在美国、加拿大和我国的发展状况。第三部分,法务会计在我国面临的问题。该部分主要从理论研究、配套的法律法规、执业技术标准和法务人员素质等方面进行探讨。在提出我国法务会计面临的问题时,结合典型案例进行具体分析,从而使本文具有一定的针对性。第四部分,完善我国法务会计的对策。根据上一部分中提出的我国法务会计现存问题,从我国的实际情况出发,结合具体案例,重点探讨了完善我国法务会计的相应对策,主要包括深化法务会计理论研究、加强法务会计的法律法规建设、制定法务会计鉴定技术标准、努力培养法务会计人员等具体措施。最后,对法务会计在我国的发展趋势进行展望。第五部分,本文的结论与不足之处。本文的目的主要在于通过介绍法务会计的相关内容来反映我国法务会计的现存问题和应采取的相应对策,从而促进法务会计的快速发展,为社会主义经济秩序提供有力的保障。
[Abstract]:Forensic accounting is a special subject between general accounting and auditing, which permeates the field of law. It is a special subject that applies accounting knowledge, legal knowledge, audit technology and investigation technology to the legal problems in economic disputes. Collecting relevant accounting evidence, putting forward his own professional opinions, and taking this as the basis of legal identification, a borderline science that integrates many disciplines as a whole. In 20th century, forensic accounting developed rapidly in western countries. It has become a new and important service area in the field of accounting. Forensic accounting in our country starts late and belongs to a new profession. Its application is still in a trial stage, mainly to provide services in court proceedings. At present, the theoretical research of forensic accounting in China is relatively weak. Most of the theories put forward are directly improved on the basis of relatively mature theories from abroad, the supporting laws and regulations are not operable, the theory is out of touch with practice, and the quality of personnel engaged in forensic accounting is not uniform. Under this background, this paper focuses on the research on the existing problems of forensic accounting, and analyzes the typical cases in order to find some countermeasures to perfect the forensic accounting in our country. This paper is divided into five parts. The first part is the introduction, which first explains the research background and significance of this paper, then through the comparative analysis of the relevant literature at home and abroad, puts forward their own views, and finally clarifies the research ideas and methods of this paper. The second part is the literature review, this part lists the definition of forensic accounting institute made by domestic and foreign scholars, and further puts forward the definition of forensic accounting and judicial accounting, financial accounting. This paper compares independent auditing and other related disciplines. Then it explains that the motivation of forensic accounting is mainly to adapt to the global economic integration. Finally, it introduces the development of forensic accounting in the United States, Canada and China. The third part, the problems of forensic accounting in our country. This part mainly discusses from the aspects of theoretical research, supporting laws and regulations, technical standards of practice and the quality of forensic personnel. Combined with typical cases to carry out specific analysis, so that this article has a certain pertinence. Part 4th, the countermeasure of perfecting our country's forensic accounting. According to the existing problems of our country's forensic accounting put forward in the previous part, starting from the actual situation of our country, combining with the concrete cases, this paper mainly discusses the corresponding countermeasures of perfecting our country's forensic accounting. The main measures include deepening the theoretical research of forensic accounting, strengthening the construction of laws and regulations of forensic accounting, formulating technical standards for forensic accounting identification, striving to train forensic accountants, etc. Finally, The development trend of forensic accounting in China is prospected. Part 5th, the conclusion and deficiency of this paper. The purpose of this paper is to reflect the existing problems and corresponding countermeasures of forensic accounting in China by introducing the relevant contents of forensic accounting, so as to promote the rapid development of forensic accounting. To provide a strong guarantee for the socialist economic order.
【学位授予单位】：东北财经大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：D918.95

【参考文献】