法务会计在证券虚假陈述民事赔偿案件中的应用研究

发布时间：2018-04-11 06:24

本文选题：证券市场 + 虚假陈述　；参考：《云南财经大学》2016年硕士论文

【摘要】：随着证券市场的不断繁荣,上市公司虚假信息披露问题也层出不穷,各类经济纠纷和经济案件趋于复杂和多样化,虚假陈述作为最主要的证券欺诈形式之一,在上世纪末期,我国人民法院就开始受理证券虚假陈述民事赔偿案件,但由于法官仅具备相关法律知识,而无法理解复杂的会计信息,导致在诉讼过程中无法有效获取证据和认定各方人员的责任。近些年来,随着经济犯罪的加剧以及东方电子、五粮液、佛山照明等上市公司财务丑闻的曝光,人们逐渐意识到法务会计的重要性。如今我国的法治建设在不断的完善,越来越多的投资者在遇到经济纠纷时也知道通过法律武器来保护自身权益,这些现实都加大了对法务会计人员的需求。作为社会分工的一部分,法务会计的发展有助于推动整个社会的发展与进步,然而,法务会计在我国的发展应用属于刚起步的阶段,为了提高诉讼质量和效率,有效保障当事人合法权益,需要加快法务会计的研究进程。本文是试图分析法务会计在证券虚假陈述民事赔偿案件中的应用,使法务会计更好地为该类案件提供帮助,以解决审判该类案件中出现的问题,同时也期望能推动法务会计在各个领域中的应用。本文从首先从法务会计和证券虚假陈述民事责任相关理论分析入手,分析了法务会计的概念特征、法务会计基本理论、法务会计职能和证券虚假陈述行为当事人、证券虚假陈述行为构成要件,以作为将二者结合起来进行研究的理论基础。接着运用统计分析方法,对证券虚假陈述民事赔偿案件的现状进行分析,发现该类案件在实践中的情况,并对在该类案件中的法务会计出现的问题进行了分析。然后着重分析了法务会计在证券虚假陈述民事赔偿案件中的应用内容,根据法务会计的作用和法务会计可以提供的服务,分别分析了法务会计咨询业务、损失计量业务以及专家证人业务的工作方法和流程。并且通过绿大地民事赔偿案件对法务会计的相关应用进行了分析。同时针对法务会计在案件中应用时出现的问题,分别从证券虚假陈述民事赔偿制度和法务会计两个角度提出一些完善法务会计在该类案件中应用的建议,希望法务会计能够帮助此类案件的公平判决,以做到司法公正。
[Abstract]:With the continuous prosperity of the securities market, the problem of false information disclosure of listed companies is emerging in endlessly. Various economic disputes and economic cases tend to be complicated and diversified. As one of the most important forms of securities fraud, false statements, as one of the most important forms of securities fraud, became more and more important in the late last century.The people's court of our country began to accept the civil compensation case of securities misrepresentation, but because the judge had only the relevant legal knowledge, he could not understand the complicated accounting information.Result in the process of litigation can not effectively obtain evidence and identify the responsibility of the parties.In recent years, with the intensification of economic crime and the exposure of financial scandals of listed companies such as Dongfang Electronics, Wuliangye and Foshan Lighting, people gradually realize the importance of forensic accounting.Nowadays, the construction of the rule of law in our country is constantly improving, and more and more investors know to protect their rights and interests through legal weapons when they encounter economic disputes. These realities have increased the demand for forensic accountants.As a part of social division of labor, the development of forensic accounting helps to promote the development and progress of the whole society. However, the development and application of forensic accounting in our country belongs to the initial stage, in order to improve the quality and efficiency of litigation.In order to effectively protect the legitimate rights and interests of the parties, it is necessary to speed up the research process of forensic accounting.This paper attempts to analyze the application of forensic accounting in civil compensation cases of securities misrepresentation, so that forensic accounting can provide better help for this kind of cases and solve the problems in the trial of this kind of cases.At the same time, it is expected to promote the application of forensic accounting in various fields.This paper begins with the theoretical analysis of civil liability related to forensic accounting and securities misrepresentation, and analyzes the conceptual characteristics of forensic accounting, the basic theory of forensic accounting, the function of forensic accounting and the parties involved in securities misrepresentation.The constitutive elements of securities misrepresentation are used as the theoretical basis of combining the two.Then using the method of statistical analysis, this paper analyzes the current situation of civil compensation cases of securities misrepresentation, finds out the situation of this kind of cases in practice, and analyzes the problems of forensic accounting in this kind of cases.Then, the application of forensic accounting in civil compensation cases of securities misrepresentation is analyzed. According to the function of forensic accounting and the service that forensic accounting can provide, the consulting business of forensic accounting is analyzed respectively.Work methods and procedures for loss measurement and expert witness operations.And through the green earth civil compensation case, the related application of forensic accounting is analyzed.At the same time, aiming at the problems in the application of forensic accounting in cases, this paper puts forward some suggestions on how to improve the application of forensic accounting in such cases from the angle of civil compensation system of securities misrepresentation and forensic accounting.It is hoped that forensic accounting can help the fair adjudication of such cases in order to achieve judicial justice.
【学位授予单位】：云南财经大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：D925.1

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