法务会计在我国司法实践中的定位与发展对策研究

发布时间：2018-05-11 14:05

本文选题：法务会计 + 司法实践　；参考：《沈阳大学》2010年硕士论文

【摘要】：商业欺诈、财务舞弊和职务犯罪已经成为当今困扰世界各国的问题。虽然欺诈舞弊造成的损失尚无确切的统计数字,但美国注册舞弊审核师协会发布的报告(2008年)表明,2007年美国由于职务欺诈带来的损失已达到9940亿美元,而且此趋势还在扩大。我国财务舞弊案件的数量也呈上升趋势,在上市公司中体现得尤为突出,反商业欺诈已经受到政府的高度重视,国务院办公厅曾发布《关于开展打击商业欺诈专项行动的通知》,在“探索建立反商业欺诈长效机制”方面,明确提出“加强综合监管”的要求。法务会计的产生和发展对解决财务舞弊和商业欺诈问题起到了一定作用。本文的研究目的在于借鉴国外法务会计发展的成功经验,结合我国现有经济和法律环境,进一步明确法务会计的定位,以使法务会计在我国司法实践中最大限度地发挥作用。本文研究总结了国外法务会计的发展现状,对比国外法务会计的发展,从法务会计的理论研究、相关法律法规的制定、法务会计部门的独立性、法务会计的人才培养、法务会计的职业管理、法务会计的业务领域以及法务会计的定位与作用等方面分析了我国法务会计存在的问题与不足；在借鉴国外法务会计定位与作用的基础上,结合我国法务会计现状,进一步明确了我国法务会计的定位、业务领域和作用：针对我国法务会计存在的具体问题,有针对性地提出了推动我国法务会计发展的相应对策。通过研究,本文进一步明确了法务会计的定位,提出了法务会计在我国应拓展的业务领域及推动我国法务会计发展的对策,以期能为法务会计在我国司法实践中充分发挥作用提供参考。
[Abstract]:Commercial fraud, financial fraud and job-related crime have become a problem in the world. Although no precise statistics are available on the losses caused by fraud, a report (2008) from the American Association of Certified Fraud auditors shows that losses from job fraud in the United States reached $994 billion in 2007 and the trend is expanding. The number of financial fraud cases in China is also on the rise, especially in listed companies, anti-commercial fraud has been highly valued by the government. The General Office of the State Council has issued a notice on launching a special action to combat commercial fraud. In the aspect of "exploring the establishment of a long-term mechanism to combat commercial fraud," the General Office of the State Council has clearly put forward the requirement of "strengthening comprehensive supervision." The emergence and development of forensic accounting has played an important role in solving the problems of financial fraud and commercial fraud. The purpose of this paper is to draw lessons from the successful experience of foreign forensic accounting development, combine the existing economic and legal environment of our country, further clarify the position of forensic accounting, in order to make forensic accounting play a role to the maximum extent in the judicial practice of our country. This paper summarizes the development of forensic accounting in foreign countries, compares the development of forensic accounting abroad, from the theoretical study of forensic accounting, the formulation of relevant laws and regulations, the independence of forensic accounting department, the training of forensic accounting personnel, The professional management of forensic accounting, the professional field of forensic accounting and the orientation and function of forensic accounting are analyzed in the aspects of the problems and shortcomings of forensic accounting in China, based on the reference to the orientation and role of forensic accounting in foreign countries. Combined with the current situation of forensic accounting in China, this paper further clarifies the orientation, business field and function of forensic accounting in China. Aiming at the specific problems existing in forensic accounting in China, the corresponding countermeasures to promote the development of forensic accounting in China are put forward. Through the research, this paper further clarifies the position of forensic accounting, puts forward the business field that forensic accounting should expand in our country and the countermeasures to promote the development of forensic accounting in our country. In order to provide a reference for forensic accounting in our judicial practice.
【学位授予单位】：沈阳大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：D918.95

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