法务会计诉讼支持研究

发布时间：2018-05-10 10:00

本文选题：法务会计 + 诉讼支持　；参考：《首都经济贸易大学》2013年硕士论文

【摘要】：随着经济的发展和社会公众法律意识的增强，会计学产生了新的分支——法务会计，它是会计学和法学的交叉学科。从司法实践来看，法务会计及其诉讼支持在经济社会中发挥着越来越重要的作用。20世纪70年代末，法务会计开始出现在美国，，并且成为了美国最热门的职业。直到20世纪末，我国才开始了对法务会计的研究，目前尚处于初级阶段。法务会计包括会计调查和诉讼支持两大内容。其中诉讼支持指的是在诉讼案件进行的过程中，法务会计专家提供的专业性服务。目前，我国经济案件日益复杂，涉案金额越来越大，加之财务证据获取难度较大及当事人对诉讼效率的追求，法务会计及其诉讼支持在我国的发展和应用也体现了极大的合理性和必要性。因此，本论文以法务会计及其诉讼支持为主要内容展开研究。文章分为理论部分和实证部分。理论部分分别从法务会计和诉讼支持两部分进行阐述，包括法务会计的内涵、法务会计与司法会计的联系与区别、法务会计在我国的必要性及适用性；诉讼支持的内涵、理论基础、业务类型和供需状况等。本文的实证部分包括案例分析和调查问卷分析两种形式。案例分析以安然事件和我国大唐电信证券虚假陈述赔偿纠纷案为例，对法务会计诉讼支持在经济案件中的应用进行了深入分析。另外还设计了《法务会计调查问卷》，发放并回收进行统计分析，以对本地区法务会计及其诉讼支持的应用现状有个大致了解。最后，结合案例分析和调查问卷分析结果，总结出我国法务会计及其诉讼支持发展中存在的诸多问题并给出相应的建议。
[Abstract]:With the development of economy and the enhancement of the public's legal consciousness, accounting has produced a new branch-forensic accounting, which is an interdisciplinary subject between accounting and law. From the judicial practice point of view, forensic accounting and its litigation support play a more and more important role in the economic society. At the end of 1970s, forensic accounting began to appear in the United States and became the most popular profession in the United States. Until the end of the 20th century, China began to study forensic accounting, which is still in the primary stage. Forensic accounting includes accounting investigation and litigation support. Litigation support refers to the professional services provided by forensic accounting experts in the course of litigation. At present, the economic cases in our country are becoming more and more complicated, and the amount of money involved is increasing. In addition, it is more difficult to obtain financial evidence and the parties pursue the efficiency of litigation. The development and application of forensic accounting and its litigation support in China also reflect the great rationality and necessity. Therefore, this thesis focuses on forensic accounting and litigation support. The article is divided into theoretical part and empirical part. The theoretical part is elaborated from the two parts of forensic accounting and litigation support, including the connotation of forensic accounting, the connection and difference between forensic accounting and judicial accounting, the necessity and applicability of forensic accounting in China, the connotation of litigation support. Theoretical basis, business types and supply and demand conditions. The empirical part of this paper includes two forms: case analysis and questionnaire analysis. Taking Enron incident and China Datang Telecom Securities false statement compensation dispute case as examples, the application of forensic accounting litigation support in economic cases is deeply analyzed. In addition, the questionnaire of Forensic Accounting is designed, distributed and recovered for statistical analysis, in order to have a general understanding of the application of forensic accounting and its litigation support in this area. Finally, combined with the case analysis and questionnaire analysis, this paper summarizes the problems existing in the development of forensic accounting and litigation support in China, and gives some corresponding suggestions.
【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】：2013
【分类号】：F234;D922.26

【参考文献】