法务会计在我国的应用问题研究

发布时间：2018-06-09 12:51

本文选题：法务会计 + 司法会计　；参考：《山西财经大学》2010年硕士论文

【摘要】： 当前全球经济快速发展,经济主体之间的关系日益复杂,财务会计资料的证明作用突显。在许多经济犯罪和经济纠纷案件中司法人员需要对涉案的会计事项进行合理的分析以便作出准确的判断,这在一定程度上超出了其专业能力范围,致使许多案件得不到及时的解决,大大影响了诉讼质量和效率。法务会计的出现为法官解决涉及复杂财务会计问题的经济案件提供专业帮助,在合理量化损失、界定双方责任及寻找解决纠纷的有效途径中发挥了重要的作用。并且随着法务会计的发展,其应用领域逐步扩大。因此,研究和探讨法务会计存在的问题,对促进法务会计的发展有极其重要的意义。法务会计在国外已比较成熟,在我国发展较为缓慢,严重滞后于经济健康发展的需要。由于会计界和法律界沟通不足,许多概念尚未达成一致,法务会计实践中存在着众多问题。本文拟在探讨法务会计概念框架的基础上,分析我国法务会计存在的问题及原因,最终提出完善法务会计的若干对策。本文分六部分,首先阐述法务会计在我国的应用背景及意义,提出本文的研究思路;第二部分构建法务会计理论框架,并通过与财务会计、司法会计的比较突显其自身领域的独特性;第三部分详细分析了我国推行法务会计的必要性;第四部分归纳法务会计在实践中存在的问题;第五部分结合国外法务会计的发展经验,探讨加强法务会计发展的相关对策;第六部分总结本文的主要研究结论与贡献,并提出不足及今后的研究方向。
[Abstract]:With the rapid development of global economy, the relationship between economic entities is becoming more and more complicated. In many cases of economic crime and economic disputes, judicial officers need to make a reasonable analysis of the accounting matters involved in order to make an accurate judgement, which to a certain extent exceeds their professional competence, As a result, many cases can not be resolved in time, greatly affecting the quality and efficiency of litigation. The emergence of forensic accounting provides professional help for judges to solve economic cases involving complex financial accounting problems, and plays an important role in quantifying losses reasonably, defining the responsibilities of both sides and finding effective ways to resolve disputes. And with the development of forensic accounting, its application field expands gradually. Therefore, it is of great significance to study and discuss the problems existing in forensic accounting to promote the development of forensic accounting. Forensic accounting has been mature in foreign countries, and its development is slow in our country, which lags behind the need of healthy economic development. Due to the lack of communication between the accounting profession and the legal profession, many concepts have not been agreed, and there are many problems in the practice of forensic accounting. On the basis of discussing the conceptual framework of forensic accounting, this paper analyzes the existing problems and causes of forensic accounting in China, and finally puts forward some countermeasures to perfect forensic accounting. First of all, it expounds the application background and significance of forensic accounting in our country, and puts forward the research ideas of this paper. The second part constructs the theoretical framework of forensic accounting, and through the comparison with financial accounting, judicial accounting highlights the uniqueness of its own field. The third part analyzes the necessity of carrying out forensic accounting in China in detail; the fourth part summarizes the problems existing in the practice of forensic accounting; the fifth part discusses the relevant countermeasures to strengthen the development of forensic accounting in combination with the development experience of foreign forensic accounting; The sixth part summarizes the main research conclusions and contributions of this paper, and puts forward the shortcomings and future research direction.
【学位授予单位】：山西财经大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：D918.95

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