法务会计与相关问题研究

发布时间：2018-01-28 18:24

本文关键词： 法务会计经济纠纷诉讼支持损失计量舞弊与揭露法务会计制度完善　出处：《辽宁师范大学》2014年硕士论文　论文类型：学位论文

【摘要】：近十几年来，世通，泰科，银广厦，安德发，郑百文等全球超豪华顶级企业的财务舞弊事件不约而同地相继发生并被不断曝光与公众眼前。这发生的一切不仅仅使世人感到膛目结舌，更是对世界经济与金融领域产生了极其恶劣不可估量的影响。与此同时，作为上市公司财务报告客观性依据的审计报告的准确性与真实性也受到了社会公众越来越多的质疑。面对如今如此频繁多发的上市公司及企业的财务信息造假，在相应的经济诉讼中由于司法人员与律师由于受到自身专业领域的限制而望尘莫及，不置可否。因此，，社会对于既熟练精通财务专业领域知识同时又了解法律法规常识及法律诉讼程序的需求便催生出了法务会计这一新兴行业的产生与发展。法务会计作为新世纪极有前途的新型行业，创造性地成功解决了会计与法律之间专业交叉的盲点问题，使财务专业知识与法律程序完美的结合，为经济纠纷案件的解决提供了有力的支持。这对以目前正处于经济与产业结构转型期，经济事件多元化，犯罪趋势与模式增加的我国来说无一不是一件雪中送炭的好事，为我国的经济发展起到了保驾护航的积极作用与有益影响。法务会计最初产生并创立于上世纪70年代末的美国，目的在于解决日常经济生活中因为舞弊与欺诈所引起的经济纠纷诉讼过程中的实务性问题。其特点在于完美地将会计，审计，法学等多门独立学科的知识，程序与方法合理的融为一体，不仅具备了这些学科的优良传统，又创生出了自己独有的学科体系。至今为止，法务会计通过在实践中的不断摸索已经形成了调查性法务会计与诉讼支持性法务会计两个部分，相辅相成，相互支持形成一个统一体。考虑到我国引入法务会计这门新兴学科的时间还比较晚，并且在理论研究领域也处于刚刚起步阶段，距离形成有我国特色的法务会计理论与应用体系还有一段路要走，同时目前国内相关专家学者对法务会计这一领域的理论与实践方面的问题还存在分歧与异义，未能达成共识，而社会对这一新兴行业的客观需求却与日俱增这一矛盾出发，对法务会计在我国发展的进一步探索与研究就显得至关重要。这不仅可以使我国会计理论与制度更加趋于完善，更重要的是可以为我国经济发展与社会主义建设提供重要的支持与推动。
[Abstract]:In the past ten years, WorldCom, Tyco, Silver Guangxia, Anderfa. The financial fraud of the world's super luxury companies such as Zheng Baiwen happened one after another and was constantly exposed to the public. At the same time, it has had an extremely bad and incalculable impact on the world economy and finance. The accuracy and authenticity of the audit report, which is the objective basis of the financial reports of listed companies, has been questioned more and more by the public. Faced with the frequent and frequent financial information fraud of listed companies and enterprises. In the corresponding economic proceedings due to the judiciary and lawyers because of their own professional field of limitations and can not be met with confidence. The need for the society to be proficient in the field of financial science and at the same time to understand the common sense of laws and regulations and the legal procedure has spawned the emergence and development of the new profession of forensic accounting, which is regarded as a new century. A promising new industry. It has solved the blind spot problem of the professional intersection between accounting and law creatively, and has made the perfect combination of the professional knowledge of finance and the legal procedure. It provides a strong support for the settlement of economic disputes, which is now in the economic and industrial structure transition, economic events diversification. The increasing trend and pattern of crime in our country is not a good thing to send charcoal in time, which has played a positive role and a beneficial impact on the economic development of our country. Forensic accounting was first created and founded in the United States at the end of -30s. The purpose is to solve the practical problems in the process of litigation of economic disputes caused by fraud and fraud in daily economic life. Its characteristics lie in the perfect knowledge of many independent disciplines such as accounting, auditing, law and so on. The reasonable integration of procedures and methods not only has the fine tradition of these disciplines, but also created its own unique discipline system. So far. Forensic accounting has formed investigative forensic accounting and litigation supportive forensic accounting through continuous exploration in practice, which complement each other. Mutual support to form a unity. Considering that the introduction of forensic accounting in China is still relatively late, and in the field of theoretical research is just in its infancy. There is still a long way to go to form the theory and application system of forensic accounting with Chinese characteristics. At the same time, there are still differences and disambiguities on the theoretical and practical problems in the field of forensic accounting in China. No consensus can be reached, but the society's objective demand for this new industry is growing with each passing day, starting from this contradiction. It is very important to further explore and study the development of forensic accounting in China, which can not only make our accounting theory and system more perfect. More importantly, it can provide important support and impetus for China's economic development and socialist construction.
【学位授予单位】：辽宁师范大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F234

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