建立我国法务会计体系的构想

发布时间：2018-08-24 14:51

【摘要】： 21世纪的中国,将是一个越来越健全的法治国家。同时会计也将面临越来越复杂、越来越完善的法律环境。传统的会计方法、财务管理又一次面临新的挑战,以会计理论和法学理论为基础,融会计学与法学为一体的法务会计,为我国会计市场展示了令人鼓舞的前景,是个极具开发价值的会计新领域。西方国家对法务会计的研究与应用已较为成熟,而在我国,法务会计探讨起步较晚,不论理论研究还是实践运用都大大落后。随着我国经济迅猛发展,涉及经济的案件将日益增多,为经济案件审理提供协助的法务会计将变得日益重要。法务会计研究也就具有重要的理论价值和现实指导意义。本文试图在整理与借鉴国内外现有法务会计理论研究与实践探索的基础上,追溯法务会计的产生与发展,对我国建立法务会计体系的必要性进行分析,在此基础上探索我国法务会计的体系框架,并对法务会计的学科属性引入较为独特的分析视角。在行文之前笔者由引言说明了本文的选题背景与研究意义。文章主体由四部分构成。第一部分,从法务会计的产生入手,对法务会计的发展进程进行了较为详细的回顾,从而为之后的研究提供背景支撑。第二部分,论述了我国建立法务会计的必要性。论文结合法务会计概念和我国国情现实,采用归纳的研究方法,从法务会计构建的必要性方面提出构建我国法务会计体系框架的重要性和迫切性。第三部分,是本文的重点也是落脚点,该部分从法务会计概念、目标、程序方法、原则、范围、报告几个方面探讨了我国法务会计的理论框架,目的在于寻求法务会计研究同我国客观实际相契合的着落点。主要运用了比较分析的方法,从分析各学者的观点出发,得出笔者的个人见解,着重探究适合我国国情的法务会计体系框架。以便能够指导实践。第四部分,论述了法务会计学科属性,重点针对我国目前法务会计与司法会计关系的混乱局面,从我国现行混合型鉴定人体制、审判模式向当事人主义发展的现状出发,通过对二者的比较阐述了法务会计不同于司法会计。该部分还对法务会计与财务会计、审计的关系进行了分析,旨在说明法务会计是会计学的一个独立分支。最后,结论部分对本文的主要观点进行了系统总结,并指出本文的局限和需要进一步研究的方向。
[Abstract]:China in the 21 st century will be a country with more and more perfect rule of law. At the same time, accounting will also face more and more complex, more and more perfect legal environment. The traditional accounting method and financial management are facing new challenges once again. The forensic accounting, which is based on the accounting theory and the legal theory and integrates accounting and law, shows an encouraging prospect for our country's accounting market. It is a new field of accounting with great development value. In western countries, the research and application of forensic accounting has been more mature, but in our country, the discussion of forensic accounting started late, both theoretical research and practical application are far behind. With the rapid development of China's economy, the number of cases involving economy will increase day by day, and the forensic accounting to provide assistance for the trial of economic cases will become increasingly important. The research of forensic accounting has important theoretical value and practical significance. Based on the theoretical research and practical exploration of forensic accounting at home and abroad, this paper attempts to trace back the emergence and development of forensic accounting, and analyze the necessity of establishing forensic accounting system in China. On this basis, it explores the system framework of forensic accounting in our country, and introduces a more unique analysis angle to the subject attribute of forensic accounting. Before writing, the author explains the background and significance of this thesis by introduction. The main body of the article consists of four parts. The first part, starting with the emergence of forensic accounting, reviews the development process of forensic accounting in detail, thus providing background support for the later research. The second part discusses the necessity of establishing forensic accounting in China. Combined with the concept of forensic accounting and the reality of our country's national conditions, this paper puts forward the importance and urgency of constructing the framework of forensic accounting system from the point of view of the necessity of the construction of forensic accounting by using the inductive research method. The third part is the focal point of this paper, which discusses the theoretical framework of forensic accounting in China from the following aspects: concept, objective, procedure, principle, scope, report, etc. The purpose of this paper is to find the point where the research of forensic accounting accords with the objective reality of our country. This paper mainly uses the method of comparative analysis, from the point of view of various scholars, obtains the personal opinion of the author, and emphatically probes into the frame of forensic accounting system suitable for the national conditions of our country. In order to be able to guide practice. The fourth part discusses the subject attribute of forensic accounting, focusing on the chaotic situation of the relationship between forensic accounting and judicial accounting in our country, starting from the current situation of the mixed expert system and trial mode developing towards litigant doctrine. Through the comparison between them, the author expounds that forensic accounting is different from judicial accounting. This part also analyzes the relationship between forensic accounting, financial accounting and auditing, aiming at explaining that forensic accounting is an independent branch of accounting. Finally, the conclusion summarizes the main points of this paper, and points out the limitations of this paper and the direction of further research.
【学位授予单位】：山西财经大学
【学位级别】：硕士
【学位授予年份】：2009
【分类号】：D918.95

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