司法会计在证券交易中的应用研究

发布时间：2018-05-01 04:48

本文选题：司法会计 + 证券交易　；参考：《华东政法大学》2013年硕士论文

【摘要】：司法会计学是一门会计学、审计学与法学等学科结合的边缘交叉学科，主要应用于各类经济案件的调查和损失的确认计量中，为其提供相关的证据。但是我国的司法会计学还未引起广泛的关注，随着公司舞弊问题的日益严重以及各类经济案件的日益增多，司法会计这一学科逐渐为人们所重视。越来越多的人们希望司法会计能够在舞弊问题的发现与认定以及在证据的搜集上发挥重要作用，因此司法会计的应用领域将会越来越广。证券市场是市场经济发展的产物，我国的证券市场自上世纪八十年代中期开始得到了飞速的发展，并在我国经济中占有越来越重要的地位。但证券市场在快速发展的同时，证券交易过程中出现的经济纠纷也随之增多，因此，证券交易将成为司法会计发挥作用的一个重要领域。司法会计人员不但可以为证券交易在其发展过程中出现的经济纠纷提供舞弊调查、损失计量及进行诉讼支持等服务，也可运用自身所掌握的专业知识为证券交易中的相关主体提供相关的监管咨询服务。本文的主要结构由导言、文章正文及结语构成，各部分的主要内容如下：在导言部分，主要介绍本文的选题背景及其意义，阐述了进行本文创作的动因所在。正文第一章重点阐述了司法会计的发展状况，，并指出证券交易将会是我国司法会计今后的发展中的一个重要领域。第二章介绍了证券交易在经济发展中的重要性及其特点，并从证券交易自身的发展中指出司法会计存在的必要性。第三章则重点研究了司法会计是在证券交易领域中的具体应用。第四章是对现在司法会计在应用中存在的一些问题进行阐述，并对其提出一些建议。在结语部分则是对本文中的主要观点进行了总结并对今后的发展进行了展望。
[Abstract]:Judicial accounting is an interdisciplinary subject which combines accounting, auditing and law, which is mainly applied to the investigation and loss confirmation of various economic cases, and provides relevant evidence. But China's judicial accounting has not aroused widespread concern, with the increasingly serious fraud problems and various kinds of classics. More and more people hope that judicial accounting can play an important role in the discovery and identification of fraud problems and the collection of evidence, so the application field of judicial accounting will be more and more extensive.
The securities market is the product of the development of the market economy. China's securities market has developed rapidly since the middle of the 80s of last century, and occupies a more and more important position in the economy of our country. However, while the securities market is developing rapidly, the economic disputes arising in the process of securities trading are also increasing. Therefore, the stock exchange will be traded. As an important field of judicial accounting, judicial accountants can provide not only fraud investigation, loss measurement and litigation support for economic disputes in the development of securities trading, but also the related supervision of relevant subjects in the certificate trading. Consulting service.
The main structure of this article is composed of the introduction, the main body and the conclusion of the article, and the main contents of each part are as follows:
In the introduction part, the background and significance of the topic are introduced, and the reasons for the creation of this article are expounded.
The first chapter focuses on the development of judicial accounting, and points out that securities trading will be an important area in the future development of judicial accounting in China.
The second chapter introduces the importance and characteristics of securities trading in economic development, and points out the necessity of judicial accounting from the development of securities trading itself.
The third chapter focuses on the specific application of judicial accounting in the field of securities trading.
The fourth chapter is about some problems existing in the application of judicial accounting, and puts forward some suggestions.
In the conclusion part, the main points of this article are summarized and the future development is prospected.

【学位授予单位】：华东政法大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F230

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