我国法务会计制度研究

发布时间：2018-07-02 21:49

本文选题：法务会计 + 法务会计制度　；参考：《北方工业大学》2010年硕士论文

【摘要】： 法务会计(Forensic Accounting)最早可追溯到二十世纪四十年代的美国,伴随着美国经济的起飞与经济法治的不断完善,在欺诈与反欺诈的反复斗争中,法务会计日益受到重视并得到快速发展。法务会计师也被预测为二十一世纪十大热门职业之首。但直到二十世纪九十年代,法务会计才被引入我国,可以说法务会计研究在我国尚处于起步阶段。我国目前对法务会计理论体系的构建还处于探索阶段,对法务会计的制度建设更是处于空白状态,从国内目前的研究成果来看,虽然已有少数专家学者对法务会计作了概念、框架结构等方面的理论研究,但是仅仅只是停留在引进国外的理论,侧重于对国外理论和实践的介绍或释说,且其中不少文章只是对国外文章资料的编译。而近年来,随着我国各类涉及复杂财务会计问题的经济案件诸如“银广、夏”、“琼民源”、“蓝田股份”的大量出现,引发了人们对法务会计的特别重视,对法务会计的需求也日益迫切。然而法务会计有效介入实践的前提是要有相对完善的、具有可操作性的法务会计制度。由于我国目前尚没有一套完备的法务会计鉴定制度、专家证人制度以及从事法务会计执业资格认证制度和法务会计准则体系等,势必会严重阻碍法务会计在我国的发展和运用。本文正是试图来回应这些现实关切,从法务会计的概念阐释、法务会计制度的内涵界定入手,在分析阐明建立我国法务会计制度重要性意义的基础上,通过对目前我国法务会计制度的现状及存在的问题进行分析,并在借鉴西方发达国家相关法务会计制度成功经验的前提下,对法务会计鉴定制度、法务会计专家证人制度、法务会计资格认证制度以及法务会计准则体系等进行了系统深入研究,提出了建立和完善我国法务会计制度的相关建议和设想,以期能对我国法务会计理论研究及其制度构建提供一些借鉴和参考。
[Abstract]:Forensic Accounting can be traced back to the United States in the 1940s. With the development of American economy and the improvement of economic rule of law, forensic accounting has been paid more and more attention and developed rapidly in the repeated struggle between fraud and anti-fraud. Forensic accountants are also forecast to be among the top ten most popular professions in the 21 th century. But it was not until the 1990s that forensic accounting was introduced into our country, so it can be said that the study of forensic accounting is still in its infancy in our country. At present, the construction of the theoretical system of forensic accounting in China is still in the exploratory stage, and the construction of the system of forensic accounting is in a blank state. From the current domestic research results, although a few experts and scholars have made the concept of forensic accounting, The theoretical research on frame structure and so on, however, only stays in the introduction of foreign theories, focusing on the introduction or interpretation of foreign theories and practices, and many of the articles are just the compilation of foreign articles. In recent years, with the emergence of a large number of economic cases involving complex financial and accounting issues such as "Yinguang, Xia", "Qiong Minyuan" and "Lantian shares", people have paid special attention to forensic accounting. The demand for forensic accounting is increasingly urgent. However, the premise of effective intervention of forensic accounting is a relatively perfect and operable forensic accounting system. At present, there is no complete forensic accounting identification system, expert witness system, qualification certification system and forensic accounting standard system in our country, which will hinder the development and application of forensic accounting in our country. This paper attempts to respond to these practical concerns, starting with the interpretation of the concept of forensic accounting and the definition of the connotation of forensic accounting system, and on the basis of analyzing and clarifying the importance of establishing the forensic accounting system in China. Based on the analysis of the present situation and existing problems of forensic accounting system in China, and on the premise of drawing lessons from the successful experience of relevant forensic accounting systems in western developed countries, this paper analyzes the forensic accounting appraisal system and expert witness system of forensic accounting. The qualification certification system of forensic accounting and the system of forensic accounting standards have been studied systematically and deeply, and some suggestions and ideas for establishing and perfecting our country's forensic accounting system have been put forward. In order to provide some reference for the theoretical research and system construction of forensic accounting in China.
【学位授予单位】：北方工业大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：D918.95

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