会计师事务所司法会计鉴定业务风险防范研究

发布时间：2018-04-18 19:31

本文选题：会计师事务所 + 司法会计鉴定　；参考：《云南财经大学》2017年硕士论文

【摘要】：近些年来,随着经济不断发展,贪污、受贿、非法集资等经济案件高发。司法会计鉴定正不断发展起来,由于司法会计鉴定的最终成果是鉴定意见,属于法定证据之一,因此其也备受会计界、法学界的高度关注。会计师事务所作为我国重要的中介服务机构之一,已经有越来越多的会计师事务所开展司法会计鉴定业务。但遗憾的是,在司法会计鉴定领域,还没有一部完整的法律法规可以遵循。因此在实务操作中,很可能因为来自于各方面的因素造成鉴定风险。针对司法会计鉴定,目前国内外学者形成的研究成果较少。而会计师事务所开展司法会计鉴定业务的风险又较大,因此研究本课题有重大的理论意义和实践意义。第一章,由经济案件高发、司法会计鉴定的重要性引入。当前在司法会计鉴定领域存在的种种不规范导致司法会计鉴定风险较高,影响司法公正和权威。同时,国内外研究司法会计鉴定风险以及风险防范形成的研究成果较少,使得会计事务所开展司法会计鉴定业务时的风险骤然上升。第二章,司法会计鉴定及风险控制基本理论。本章主要是讲述了司法会计鉴定的理论基础,从司法会计鉴定的概念、鉴定主体、基本假定、基本原则、鉴定对象以及组织和实施程序进行分析,为后文撰写作铺垫,同时引入风险控制理论,寻找适合应对司法会计鉴定风险的理论依据。第三章,通过问卷调查、专家咨询等防范调查当前会计师事务所开展司法会计鉴定业务的现状,并分析当前存在的问题,根据发现的问题找出司法会计鉴定风险点,进而对风险按风险来源以及风险导致的后果进行分类。第四章,构建会计师事务所开展司法会计鉴定业务风险防范体系。本文认为风险防范体系需要遵循全面性原则、成本效益原则、及时性原则以及持续改进原则。按照风险识别、风险评估、风险应对的步骤控制风险。本文依据司法会计鉴定业务开展的流程对各个环节可能出现的风险进行了分析、归类以及拟采取的应对措施。应对措施分为风险规避以及风险防范,本文最后对实务中存在的风险点提出了一系列的防范措施。希望此文能够为实务开展和理论发展提供一定的借鉴意义。
[Abstract]:In recent years, with the economic development, corruption, bribery, illegal fund-raising and other economic cases.Forensic accounting identification is developing continuously. Because the final result of forensic accounting appraisal is appraisal opinion, it belongs to one of the legal evidence, so it is also highly concerned by the accounting profession and the legal profession.As one of the important intermediary services in China, more and more accounting firms have carried out forensic accounting expertise.Unfortunately, in the field of forensic accounting, there is no complete laws and regulations to be followed.Therefore, in practice, it is very likely that factors from various aspects of the identification risk.For forensic accounting identification, scholars at home and abroad form a relatively small number of research results.But the accounting firm carries on the forensic accounting appraisal business the risk is big, therefore the research this topic has the great theory significance and the practice significance.The first chapter, by the high incidence of economic cases, the importance of forensic accounting.At present, various kinds of irregularities in the field of forensic accounting expertise lead to a higher risk of forensic accounting identification, which affects judicial justice and authority.At the same time, the domestic and foreign research on the risk of forensic accounting identification and the formation of risk prevention research results are less, so that the accounting firm to conduct forensic accounting identification business risk suddenly increased.Chapter two, the basic theory of forensic accounting identification and risk control.This chapter mainly describes the theoretical basis of forensic accounting expertise, from the concept of forensic accounting identification, appraisal subject, basic assumptions, basic principles, appraisal object and organization and implementation procedures to analyze, for later writing.At the same time, risk control theory is introduced to find the theoretical basis to deal with the risk of forensic accounting identification.The third chapter, through questionnaire survey, expert consultation and other preventive investigation of the current accounting firms to carry out forensic accounting identification business, and analysis of the current problems, according to the problems found to find out the risk of forensic accounting identification,Then the risk is classified according to the risk source and the consequences of the risk.The fourth chapter, constructs the accounting firm to carry out the forensic accounting appraisal service risk prevention system.This paper argues that risk prevention system should follow the principles of comprehensiveness, cost-benefit, timeliness and continuous improvement.Control risk according to the steps of risk identification, risk assessment and risk response.According to the process of forensic accounting appraisal, this paper analyzes the possible risks in each link, classifies them and measures to be taken.The countermeasures are divided into risk aversion and risk prevention. Finally, this paper puts forward a series of preventive measures to the risk points in practice.I hope this paper can provide some reference for practice and theoretical development.
【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;F233

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