诉讼支持视角下的法务会计研究

发布时间：2018-01-16 22:24

本文关键词：诉讼支持视角下的法务会计研究　出处：《首都经济贸易大学》2015年硕士论文　论文类型：学位论文

【摘要】：上个世纪的七十年代末期至八十年代初期,一些发达的资本主义国家出现了大量的储蓄信贷丑闻和内部股票舞弊案,经济纠纷的形式呈现出多样化和复杂化。政府为了加强对经济活动的监管力度,颁布了许多会计制度和准则。在出现违反会计制度和会计准则等情形时,相关主体之间如果存在争议,那么,通过法律途径来解决问题,不失为一个有效的办法。法务会计就是在这样的背景下产生的。法务会计与一般财务会计有相同之处,但也有不同之处。法务会计不仅涉及会计领域,它还涉及法律领域,它是一个特殊的跨领域的结合体。我国对法务会计的研究始于上个世纪的九十年代中后期,目前尚处于初级阶段。全球经济的高速发展给人们带来了更多的财富,但是,复杂的经济纠纷也日益增多。如果通过诉讼的方式来解决彼此的争议,当事人通常会涉及到分析财务证据等与财会知识密切相关的工作。面对复杂的案情,当事人及其聘请的具有单一专业的律师或会计师都难以应对,这严重影响了诉讼的效率,也不利于保护当事人的权益。因此,有必要聘请法务会计参与到更多的诉讼中。本文以诉讼支持视角探讨法务会计的相关理论和实务问题。第一,介绍了关于诉讼支持法务会计的研究背景、研究动机、研究范围、研究方法、研究意义及创新点等。第二,阐述了诉讼支持法务会计的产生、特点、工作流程、功能及技术方法。第三,分析了实践中常用的损失计量方法,论述了美国虚假陈述损害赔偿计算方法对我国的借鉴意义。第四,总结和分析了我国诉讼支持法务会计存在的问题及其原因,提出了相应的完善建议。第五,对被称为中国证券市场“中小企业板欺诈上市民事赔偿诉讼第一案”的绿大地案作案例分析,进一步验证了法务会计在诉讼支持中的重要作用。
[Abstract]:From the end of 70s to the beginning of 80s in 0th century, a large number of savings and credit scandals and internal stock fraud occurred in some developed capitalist countries. The forms of economic disputes are diversified and complicated. In order to strengthen the supervision of economic activities, the government has promulgated many accounting systems and standards. If there is a dispute between the relevant subjects, then through the legal means to solve the problem. Forensic accounting is produced in this context. Forensic accounting and general financial accounting have similarities, but there are also differences. Forensic accounting is not only involved in the field of accounting. It also involves the field of law, which is a special cross-domain combination. The study of forensic accounting in China began in the middle and late period of 90s on 0th century. The rapid development of the global economy has brought people more wealth, but complex economic disputes are also increasing. The parties involved in the analysis of financial evidence and other work closely related to accounting knowledge. Faced with complex cases, the parties and their hired lawyers or accountants with a single profession are difficult to deal with. This seriously affects the efficiency of litigation, and is not conducive to the protection of the rights and interests of the parties. It is necessary to hire forensic accounting to participate in more litigation. This paper discusses the relevant theoretical and practical issues of forensic accounting from the perspective of litigation support. First, it introduces the research background of litigation supporting forensic accounting. Research motivation, research scope, research methods, research significance and innovation. Second, elaborated litigation support forensic accounting generation, characteristics, work processes, functions and technical methods. Third. This paper analyzes on the methods of loss measurement commonly used in practice, and discusses the significance of calculating the damages of false statements in the United States to our country. 4th. This paper summarizes and analyzes the existing problems and causes of litigation supporting forensic accounting in China, and puts forward corresponding suggestions for perfection. 5th. This paper makes a case study on the Green Land case, which is called "the first case of Civil compensation Litigation for Fraud and listing of small and Medium-sized Enterprises' Board" in China's securities market, and further verifies the important role of forensic accounting in the support of litigation.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D918.95

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